id sid tid token lemma pos cjel-3474 1 1 the the DET cjel-3474 1 2 conservation conservation NOUN cjel-3474 1 3 easement easement ADJ cjel-3474 1 4 tax tax NOUN cjel-3474 1 5 expenditure expenditure NOUN cjel-3474 1 6 : : PUNCT cjel-3474 1 7 in in ADP cjel-3474 1 8 search search NOUN cjel-3474 1 9 of of ADP cjel-3474 1 10 conservation conservation NOUN cjel-3474 1 11 value value NOUN cjel-3474 1 12     SPACE cjel-3474 1 13 1 1 NUM cjel-3474 1 14     SPACE cjel-3474 1 15 the the DET cjel-3474 1 16 conservation conservation NOUN cjel-3474 1 17 easement easement ADJ cjel-3474 1 18 tax tax NOUN cjel-3474 1 19 expenditure expenditure NOUN cjel-3474 1 20 : : PUNCT cjel-3474 1 21 in in ADP cjel-3474 1 22 search search NOUN cjel-3474 1 23 of of ADP cjel-3474 1 24 conservation conservation NOUN cjel-3474 1 25 value value NOUN cjel-3474 1 26 roger roger NOUN cjel-3474 1 27 colinvaux colinvaux NOUN cjel-3474 1 28 * * PROPN cjel-3474 1 29 introduction introduction NOUN cjel-3474 1 30 ..................................................................................................... ..................................................................................................... PROPN cjel-3474 1 31 2 2 NUM cjel-3474 1 32 i. i. NOUN cjel-3474 1 33 assessing assess VERB cjel-3474 1 34 the the DET cjel-3474 1 35 value value NOUN cjel-3474 1 36 of of ADP cjel-3474 1 37 the the DET cjel-3474 1 38 conservation conservation NOUN cjel-3474 1 39 easement easement ADJ cjel-3474 1 40 tax tax NOUN cjel-3474 1 41 expenditure expenditure NOUN cjel-3474 1 42 .................................................................................................. .................................................................................................. PUNCT cjel-3474 1 43 8 8 NUM cjel-3474 1 44 a. a. NOUN cjel-3474 1 45 costs cost NOUN cjel-3474 1 46 to to ADP cjel-3474 1 47 the the DET cjel-3474 1 48 government government NOUN cjel-3474 1 49 , , PUNCT cjel-3474 1 50 other other ADJ cjel-3474 1 51 costs cost NOUN cjel-3474 1 52 ................................................. ................................................. PUNCT cjel-3474 1 53 9 9 NUM cjel-3474 1 54 b. b. PROPN cjel-3474 1 55 conservation conservation NOUN cjel-3474 1 56 benefits benefit NOUN cjel-3474 1 57 .......................................................................... .......................................................................... PUNCT cjel-3474 1 58 18 18 NUM cjel-3474 1 59 1 1 NUM cjel-3474 1 60 . . PUNCT cjel-3474 1 61 standard standard ADJ cjel-3474 1 62 measures measure NOUN cjel-3474 1 63 : : PUNCT cjel-3474 1 64 number number NOUN cjel-3474 1 65 of of ADP cjel-3474 1 66 acres acre NOUN cjel-3474 1 67 and and CCONJ cjel-3474 1 68 land land NOUN cjel-3474 1 69 trusts trust NOUN cjel-3474 1 70 ............... ............... PUNCT cjel-3474 1 71 18 18 NUM cjel-3474 1 72 2 2 NUM cjel-3474 1 73 . . PUNCT cjel-3474 1 74 easement easement ADJ cjel-3474 1 75 value value NOUN cjel-3474 1 76 does do AUX cjel-3474 1 77 not not PART cjel-3474 1 78 equal equal VERB cjel-3474 1 79 conservation conservation NOUN cjel-3474 1 80 value value NOUN cjel-3474 1 81 ................... ................... PUNCT cjel-3474 1 82 19 19 NUM cjel-3474 1 83 3 3 NUM cjel-3474 1 84 . . PUNCT cjel-3474 2 1 conservation conservation NOUN cjel-3474 2 2 purpose purpose NOUN cjel-3474 2 3 is be AUX cjel-3474 2 4 not not PART cjel-3474 2 5 a a DET cjel-3474 2 6 useful useful ADJ cjel-3474 2 7 measure measure NOUN cjel-3474 2 8 of of ADP cjel-3474 2 9 conservation conservation NOUN cjel-3474 2 10 benefit benefit NOUN cjel-3474 2 11 ................................................................................................. ................................................................................................. PUNCT cjel-3474 2 12 23 23 NUM cjel-3474 2 13 4 4 NUM cjel-3474 2 14 . . PUNCT cjel-3474 2 15 quantifying quantify VERB cjel-3474 2 16 conservation conservation NOUN cjel-3474 2 17 benefit? benefit? NOUN cjel-3474 2 18 .................................................. .................................................. PUNCT cjel-3474 2 19 26 26 NUM cjel-3474 2 20 5 5 NUM cjel-3474 2 21 . . PUNCT cjel-3474 2 22 conclusion conclusion NOUN cjel-3474 2 23 ......................................................................................... ......................................................................................... PUNCT cjel-3474 2 24 28 28 NUM cjel-3474 2 25 ii ii NOUN cjel-3474 2 26 . . PUNCT cjel-3474 3 1 toward toward ADP cjel-3474 3 2 a a DET cjel-3474 3 3 tax tax NOUN cjel-3474 3 4 benefit benefit NOUN cjel-3474 3 5 grounded ground VERB cjel-3474 3 6 in in ADP cjel-3474 3 7 conservation conservation NOUN cjel-3474 3 8 value value NOUN cjel-3474 3 9 ..................... ..................... PUNCT cjel-3474 3 10 29 29 NUM cjel-3474 3 11 a. a. NOUN cjel-3474 3 12 a a DET cjel-3474 3 13 brief brief ADJ cjel-3474 3 14 history history NOUN cjel-3474 3 15 of of ADP cjel-3474 3 16 the the DET cjel-3474 3 17 enactment enactment NOUN cjel-3474 3 18 of of ADP cjel-3474 3 19 the the DET cjel-3474 3 20 easement easement ADJ cjel-3474 3 21 deduction deduction NOUN cjel-3474 3 22 ........ ........ PUNCT cjel-3474 3 23 29 29 NUM cjel-3474 3 24 b. b. NOUN cjel-3474 3 25 the the DET cjel-3474 3 26 problem problem NOUN cjel-3474 3 27 of of ADP cjel-3474 3 28 value value NOUN cjel-3474 3 29 : : PUNCT cjel-3474 3 30 a a DET cjel-3474 3 31 new new ADJ cjel-3474 3 32 measure measure NOUN cjel-3474 3 33 for for ADP cjel-3474 3 34 the the DET cjel-3474 3 35 tax tax NOUN cjel-3474 3 36 benefit benefit NOUN cjel-3474 3 37 is be AUX cjel-3474 3 38 needed need VERB cjel-3474 3 39 .................................................................................................... .................................................................................................... PUNCT cjel-3474 3 40 31 31 NUM cjel-3474 3 41 1 1 NUM cjel-3474 3 42 . . PUNCT cjel-3474 4 1 lost lose VERB cjel-3474 4 2 economic economic ADJ cjel-3474 4 3 development development NOUN cjel-3474 4 4 value value NOUN cjel-3474 4 5 is be AUX cjel-3474 4 6 not not PART cjel-3474 4 7 the the DET cjel-3474 4 8 right right ADJ cjel-3474 4 9 measure measure NOUN cjel-3474 4 10 for for ADP cjel-3474 4 11 the the DET cjel-3474 4 12 tax tax NOUN cjel-3474 4 13 benefit benefit NOUN cjel-3474 4 14 ................................................................................... ................................................................................... PUNCT cjel-3474 4 15 31 31 NUM cjel-3474 4 16 2 2 NUM cjel-3474 4 17 . . PUNCT cjel-3474 4 18 consequences consequence NOUN cjel-3474 4 19 of of ADP cjel-3474 4 20 using use VERB cjel-3474 4 21 lost lose VERB cjel-3474 4 22 economic economic ADJ cjel-3474 4 23 development development NOUN cjel-3474 4 24 value value NOUN cjel-3474 4 25 as as ADP cjel-3474 4 26 the the DET cjel-3474 4 27 measure measure NOUN cjel-3474 4 28 ............................................................................................... ............................................................................................... PUNCT cjel-3474 4 29 34 34 NUM cjel-3474 4 30 3 3 NUM cjel-3474 4 31 . . PUNCT cjel-3474 4 32 conservation conservation NOUN cjel-3474 4 33 value value NOUN cjel-3474 4 34 should should AUX cjel-3474 4 35 be be AUX cjel-3474 4 36 the the DET cjel-3474 4 37 measure measure NOUN cjel-3474 4 38 of of ADP cjel-3474 4 39 the the DET cjel-3474 4 40 tax tax NOUN cjel-3474 4 41 benefit benefit NOUN cjel-3474 4 42 ................................................................................................. ................................................................................................. PUNCT cjel-3474 4 43 37 37 NUM cjel-3474 4 44 4 4 NUM cjel-3474 4 45 . . PUNCT cjel-3474 4 46 possible possible ADJ cjel-3474 4 47 alternative alternative ADJ cjel-3474 4 48 measures measure NOUN cjel-3474 4 49 : : PUNCT cjel-3474 4 50 a a DET cjel-3474 4 51 percentage percentage NOUN cjel-3474 4 52 of of ADP cjel-3474 4 53 the the DET cjel-3474 4 54 value value NOUN cjel-3474 4 55 of of ADP cjel-3474 4 56 the the DET cjel-3474 4 57 entire entire ADJ cjel-3474 4 58 interest interest NOUN cjel-3474 4 59 or or CCONJ cjel-3474 4 60 cost cost NOUN cjel-3474 4 61 - - PUNCT cjel-3474 4 62 basis basis NOUN cjel-3474 4 63 .............................................................. .............................................................. PUNCT cjel-3474 4 64 38 38 NUM cjel-3474 4 65 c. c. NOUN cjel-3474 4 66 the the DET cjel-3474 4 67 amount amount NOUN cjel-3474 4 68 of of ADP cjel-3474 4 69 the the DET cjel-3474 4 70 benefit benefit NOUN cjel-3474 4 71 and and CCONJ cjel-3474 4 72 a a DET cjel-3474 4 73 conservation conservation NOUN cjel-3474 4 74 tax tax NOUN cjel-3474 4 75 credit credit NOUN cjel-3474 4 76 ............ ............ PUNCT cjel-3474 4 77 41 41 NUM cjel-3474 4 78 iii iii NOUN cjel-3474 4 79 . . PUNCT cjel-3474 5 1 reforming reform VERB cjel-3474 5 2 the the DET cjel-3474 5 3 conservation conservation NOUN cjel-3474 5 4 easement easement ADJ cjel-3474 5 5 tax tax NOUN cjel-3474 5 6 expenditure expenditure NOUN cjel-3474 5 7 .................. .................. PUNCT cjel-3474 5 8 47 47 NUM cjel-3474 5 9 a. a. NOUN cjel-3474 5 10 replace replace VERB cjel-3474 5 11 the the DET cjel-3474 5 12 tax tax NOUN cjel-3474 5 13 expenditure expenditure NOUN cjel-3474 5 14 with with ADP cjel-3474 5 15 a a DET cjel-3474 5 16 direct direct ADJ cjel-3474 5 17 spending spending NOUN cjel-3474 5 18 program? program? NOUN cjel-3474 5 19 ..... ..... PROPN cjel-3474 5 20 47 47 NUM cjel-3474 5 21 b. b. PROPN cjel-3474 5 22 elements element NOUN cjel-3474 5 23 of of ADP cjel-3474 5 24 a a DET cjel-3474 5 25 tax tax NOUN cjel-3474 5 26 credit credit NOUN cjel-3474 5 27 ..................................................................... ..................................................................... PUNCT cjel-3474 5 28 49 49 NUM cjel-3474 5 29 * * PUNCT cjel-3474 5 30 associate associate NOUN cjel-3474 5 31 professor professor NOUN cjel-3474 5 32 of of ADP cjel-3474 5 33 law law NOUN cjel-3474 5 34 , , PUNCT cjel-3474 5 35 the the DET cjel-3474 5 36 catholic catholic PROPN cjel-3474 5 37 university university PROPN cjel-3474 5 38 of of ADP cjel-3474 5 39 america america PROPN cjel-3474 5 40 , , PUNCT cjel-3474 5 41 columbus columbus PROPN cjel-3474 5 42 school school NOUN cjel-3474 5 43 of of ADP cjel-3474 5 44 law law NOUN cjel-3474 5 45 ; ; PUNCT cjel-3474 5 46 legislation legislation NOUN cjel-3474 5 47 counsel counsel NOUN cjel-3474 5 48 , , PUNCT cjel-3474 5 49 joint joint ADJ cjel-3474 5 50 committee committee NOUN cjel-3474 5 51 on on ADP cjel-3474 5 52 taxation taxation PROPN cjel-3474 5 53 , , PUNCT cjel-3474 5 54 u.s u.s PROPN cjel-3474 5 55 . . PROPN cjel-3474 5 56 congress congress PROPN cjel-3474 5 57 , , PUNCT cjel-3474 5 58 2001–2008 2001–2008 NOUN cjel-3474 5 59 . . PUNCT cjel-3474 6 1 copyright copyright NOUN cjel-3474 6 2 roger roger PROPN cjel-3474 6 3 colinvaux colinvaux PROPN cjel-3474 6 4 . . PUNCT cjel-3474 7 1 thanks thank NOUN cjel-3474 7 2 to to ADP cjel-3474 7 3 gordon gordon PROPN cjel-3474 7 4 clay clay NOUN cjel-3474 7 5 , , PUNCT cjel-3474 7 6 karin karin PROPN cjel-3474 7 7 gross gross PROPN cjel-3474 7 8 , , PUNCT cjel-3474 7 9 thomas thomas PROPN cjel-3474 7 10 holtmann holtmann PROPN cjel-3474 7 11 , , PUNCT cjel-3474 7 12 gerald gerald PROPN cjel-3474 7 13 korngold korngold PROPN cjel-3474 7 14 , , PUNCT cjel-3474 7 15 ronald ronald PROPN cjel-3474 7 16 schultz schultz PROPN cjel-3474 7 17 , , PUNCT cjel-3474 7 18 joan joan PROPN cjel-3474 7 19 youngman youngman PROPN cjel-3474 7 20 , , PUNCT cjel-3474 7 21 dean dean PROPN cjel-3474 7 22 zerbe zerbe PROPN cjel-3474 7 23 , , PUNCT cjel-3474 7 24 and and CCONJ cjel-3474 7 25 the the DET cjel-3474 7 26 participants participant NOUN cjel-3474 7 27 at at ADP cjel-3474 7 28 the the DET cjel-3474 7 29 lincoln lincoln PROPN cjel-3474 7 30 institute institute PROPN cjel-3474 7 31 of of ADP cjel-3474 7 32 land land NOUN cjel-3474 7 33 policy policy NOUN cjel-3474 7 34 seminar seminar NOUN cjel-3474 7 35 for for ADP cjel-3474 7 36 their their PRON cjel-3474 7 37 thoughts thought NOUN cjel-3474 7 38 and and CCONJ cjel-3474 7 39 comments comment NOUN cjel-3474 7 40 . . PUNCT cjel-3474 8 1 thanks thank NOUN cjel-3474 8 2 also also ADV cjel-3474 8 3 to to ADP cjel-3474 8 4 lindsey lindsey NOUN cjel-3474 8 5 cloud cloud NOUN cjel-3474 8 6 for for ADP cjel-3474 8 7 research research NOUN cjel-3474 8 8 assistance assistance NOUN cjel-3474 8 9 . . PUNCT cjel-3474 9 1 2 2 NUM cjel-3474 9 2 columbia columbia PROPN cjel-3474 9 3 journal journal NOUN cjel-3474 9 4 of of ADP cjel-3474 9 5 environmental environmental ADJ cjel-3474 9 6 law law NOUN cjel-3474 10 1 [ [ X cjel-3474 10 2 vol vol NOUN cjel-3474 10 3 . . PUNCT cjel-3474 11 1 37:1 37:1 NUM cjel-3474 11 2 t t NOUN cjel-3474 11 3     SPACE cjel-3474 11 4 1 1 NUM cjel-3474 11 5 . . PUNCT cjel-3474 12 1 conservation conservation NOUN cjel-3474 12 2 purposes purpose NOUN cjel-3474 12 3 ..................................................................... ..................................................................... PUNCT cjel-3474 12 4 49 49 NUM cjel-3474 12 5 2 2 NUM cjel-3474 12 6 . . PUNCT cjel-3474 13 1 exclusions exclusion NOUN cjel-3474 13 2 .......................................................................................... .......................................................................................... PUNCT cjel-3474 13 3 49 49 NUM cjel-3474 13 4 3 3 NUM cjel-3474 13 5 . . PUNCT cjel-3474 13 6 eligibility eligibility NOUN cjel-3474 13 7 for for ADP cjel-3474 13 8 , , PUNCT cjel-3474 13 9 and and CCONJ cjel-3474 13 10 levels level NOUN cjel-3474 13 11 of of ADP cjel-3474 13 12 , , PUNCT cjel-3474 13 13 the the DET cjel-3474 13 14 default default NOUN cjel-3474 13 15 percentage(s percentage(s NOUN cjel-3474 13 16 ) ) PUNCT cjel-3474 13 17 ................ ................ PUNCT cjel-3474 13 18 50 50 NUM cjel-3474 13 19 4 4 NUM cjel-3474 13 20 . . PUNCT cjel-3474 14 1 enforcement enforcement NOUN cjel-3474 14 2 , , PUNCT cjel-3474 14 3 perpetuity perpetuity NOUN cjel-3474 14 4 , , PUNCT cjel-3474 14 5 and and CCONJ cjel-3474 14 6 eligible eligible ADJ cjel-3474 14 7 donee donee NOUN cjel-3474 14 8 organizations organization NOUN cjel-3474 14 9 ....... ....... PUNCT cjel-3474 14 10 52 52 NUM cjel-3474 14 11 5 5 NUM cjel-3474 14 12 . . PUNCT cjel-3474 14 13 higher high ADJ cjel-3474 14 14 credit credit NOUN cjel-3474 14 15 percentages percentage NOUN cjel-3474 14 16 based base VERB cjel-3474 14 17 on on ADP cjel-3474 14 18 satisfaction satisfaction NOUN cjel-3474 14 19 of of ADP cjel-3474 14 20 additional additional ADJ cjel-3474 14 21 conservation conservation NOUN cjel-3474 14 22 criteria criterion NOUN cjel-3474 14 23 ......................................................................... ......................................................................... PUNCT cjel-3474 14 24 56 56 NUM cjel-3474 14 25 6 6 NUM cjel-3474 14 26 . . PUNCT cjel-3474 14 27 refundability refundability NOUN cjel-3474 14 28 and and CCONJ cjel-3474 14 29 carryovers carryover NOUN cjel-3474 14 30 ........................................................... ........................................................... PUNCT cjel-3474 14 31 59 59 NUM cjel-3474 14 32 7 7 NUM cjel-3474 14 33 . . PUNCT cjel-3474 14 34 summary summary NOUN cjel-3474 14 35 ............................................................................................ ............................................................................................ PUNCT cjel-3474 14 36 59 59 NUM cjel-3474 14 37 iv iv NUM cjel-3474 14 38 . . PUNCT cjel-3474 15 1 conclusion conclusion NOUN cjel-3474 15 2 ............................................................................................... ............................................................................................... PUNCT cjel-3474 15 3 60 60 NUM cjel-3474 15 4 introduction introduction NOUN cjel-3474 15 5 since since SCONJ cjel-3474 15 6 the the DET cjel-3474 15 7 mid mid ADJ cjel-3474 15 8 - - ADJ cjel-3474 15 9 twentieth twentieth ADJ cjel-3474 15 10 century century NOUN cjel-3474 16 1 , , PUNCT cjel-3474 16 2 property property NOUN cjel-3474 16 3 owners owner NOUN cjel-3474 16 4 in in ADP cjel-3474 16 5 the the DET cjel-3474 16 6 united united PROPN cjel-3474 16 7 states states PROPN cjel-3474 16 8 have have AUX cjel-3474 16 9 been be AUX cjel-3474 16 10 encouraged encourage VERB cjel-3474 16 11 to to PART cjel-3474 16 12 dedicate dedicate VERB cjel-3474 16 13 land land NOUN cjel-3474 16 14 for for ADP cjel-3474 16 15 conservation.1 conservation.1 NOUN cjel-3474 16 16 in in ADP cjel-3474 16 17 many many ADJ cjel-3474 16 18 respects respect NOUN cjel-3474 16 19 , , PUNCT cjel-3474 16 20 the the DET cjel-3474 16 21 need need NOUN cjel-3474 16 22 to to PART cjel-3474 16 23 conserve conserve VERB cjel-3474 16 24 is be AUX cjel-3474 16 25 great,2 great,2 NOUN cjel-3474 16 26 and and CCONJ cjel-3474 16 27 , , PUNCT cjel-3474 16 28 by by ADP cjel-3474 16 29 some some DET cjel-3474 16 30 measures measure NOUN cjel-3474 16 31 , , PUNCT cjel-3474 16 32 the the DET cjel-3474 16 33 push push NOUN cjel-3474 16 34 for for ADP cjel-3474 16 35 land land NOUN cjel-3474 16 36 conservation conservation NOUN cjel-3474 16 37 has have AUX cjel-3474 16 38 been be AUX cjel-3474 16 39 successful successful ADJ cjel-3474 16 40 . . PUNCT cjel-3474 17 1 in in ADP cjel-3474 17 2 the the DET cjel-3474 17 3 past past ADJ cjel-3474 17 4 several several ADJ cjel-3474 17 5 decades decade NOUN cjel-3474 17 6 , , PUNCT cjel-3474 17 7 there there PRON cjel-3474 17 8 have have AUX cjel-3474 17 9 been be AUX cjel-3474 17 10 dramatic dramatic ADJ cjel-3474 17 11 increases increase NOUN cjel-3474 17 12 both both CCONJ cjel-3474 17 13 in in ADP cjel-3474 17 14 the the DET cjel-3474 17 15 number number NOUN cjel-3474 17 16 of of ADP cjel-3474 17 17 acres acre NOUN cjel-3474 17 18 dedicated dedicate VERB cjel-3474 17 19 to to ADP cjel-3474 17 20 a a DET cjel-3474 17 21 conservation conservation NOUN cjel-3474 17 22 purpose3 purpose3 NOUN cjel-3474 17 23 and and CCONJ cjel-3474 17 24 in in ADP cjel-3474 17 25 he he PRON cjel-3474 17 26 number number NOUN cjel-3474 17 27 of of ADP cjel-3474 17 28 private private ADJ cjel-3474 17 29 land land NOUN cjel-3474 17 30 trusts.4 trusts.4 PROPN cjel-3474 17 31 this this PRON cjel-3474 17 32 is be AUX cjel-3474 17 33 due due ADJ cjel-3474 17 34 in in ADP cjel-3474 17 35 part part NOUN cjel-3474 17 36 to to ADP cjel-3474 17 37 a a DET cjel-3474 17 38 federal federal ADJ cjel-3474 17 39 1 1 NUM cjel-3474 17 40 . . PUNCT cjel-3474 18 1 the the DET cjel-3474 18 2 land land NOUN cjel-3474 18 3 conservation conservation NOUN cjel-3474 18 4 movement movement NOUN cjel-3474 18 5 took take VERB cjel-3474 18 6 hold hold NOUN cjel-3474 18 7 in in ADP cjel-3474 18 8 the the DET cjel-3474 18 9 mid mid ADJ cjel-3474 18 10 - - ADJ cjel-3474 18 11 twentieth twentieth ADJ cjel-3474 18 12 century century NOUN cjel-3474 18 13 . . PUNCT cjel-3474 19 1 for for ADP cjel-3474 19 2 recent recent ADJ cjel-3474 19 3 overviews overview NOUN cjel-3474 19 4 of of ADP cjel-3474 19 5 the the DET cjel-3474 19 6 development development NOUN cjel-3474 19 7 of of ADP cjel-3474 19 8 the the DET cjel-3474 19 9 conservation conservation NOUN cjel-3474 19 10 movement movement NOUN cjel-3474 19 11 , , PUNCT cjel-3474 19 12 see see VERB cjel-3474 19 13 richard richard PROPN cjel-3474 19 14 brewer brewer PROPN cjel-3474 19 15 , , PUNCT cjel-3474 19 16 conservancy conservancy NOUN cjel-3474 19 17 : : PUNCT cjel-3474 19 18 the the DET cjel-3474 19 19 land land NOUN cjel-3474 19 20 trust trust PROPN cjel-3474 19 21 movement movement NOUN cjel-3474 19 22 in in ADP cjel-3474 19 23 america america PROPN cjel-3474 19 24 32 32 NUM cjel-3474 19 25 ( ( PUNCT cjel-3474 19 26 2003 2003 NUM cjel-3474 19 27 ) ) PUNCT cjel-3474 19 28 ; ; PUNCT cjel-3474 19 29 zachary zachary PROPN cjel-3474 19 30 bray bray PROPN cjel-3474 19 31 , , PUNCT cjel-3474 19 32 reconciling reconcile VERB cjel-3474 19 33 development development NOUN cjel-3474 19 34 and and CCONJ cjel-3474 19 35 natural natural ADJ cjel-3474 19 36 beauty beauty NOUN cjel-3474 19 37 : : PUNCT cjel-3474 19 38 the the DET cjel-3474 19 39 promise promise NOUN cjel-3474 19 40 and and CCONJ cjel-3474 19 41 dilemma dilemma NOUN cjel-3474 19 42 of of ADP cjel-3474 19 43 conservation conservation NOUN cjel-3474 19 44 easements easement NOUN cjel-3474 19 45 , , PUNCT cjel-3474 19 46 34 34 NUM cjel-3474 19 47 harv harv NOUN cjel-3474 19 48 . . PUNCT cjel-3474 20 1 envtl envtl PROPN cjel-3474 20 2 . . PUNCT cjel-3474 21 1 l. l. PROPN cjel-3474 21 2 rev rev PROPN cjel-3474 21 3 . . PROPN cjel-3474 21 4 119 119 NUM cjel-3474 21 5 , , PUNCT cjel-3474 21 6 124–30 124–30 NUM cjel-3474 21 7 ( ( PUNCT cjel-3474 21 8 2010 2010 NUM cjel-3474 21 9 ) ) PUNCT cjel-3474 21 10 . . PUNCT cjel-3474 22 1 the the DET cjel-3474 22 2 world world NOUN cjel-3474 22 3 ’s ’s PART cjel-3474 22 4 largest large ADJ cjel-3474 22 5 conservancy conservancy NOUN cjel-3474 22 6 organization organization NOUN cjel-3474 22 7 , , PUNCT cjel-3474 22 8 the the DET cjel-3474 22 9 nature nature NOUN cjel-3474 22 10 conservancy conservancy NOUN cjel-3474 22 11 , , PUNCT cjel-3474 22 12 was be AUX cjel-3474 22 13 founded found VERB cjel-3474 22 14 by by ADP cjel-3474 22 15 a a DET cjel-3474 22 16 small small ADJ cjel-3474 22 17 group group NOUN cjel-3474 22 18 of of ADP cjel-3474 22 19 scientists scientist NOUN cjel-3474 22 20 in in ADP cjel-3474 22 21 1946 1946 NUM cjel-3474 22 22 as as ADP cjel-3474 22 23 the the DET cjel-3474 22 24 ecologist ecologist NOUN cjel-3474 22 25 ’s ’s PART cjel-3474 22 26 union union NOUN cjel-3474 22 27 . . PUNCT cjel-3474 23 1 our our PRON cjel-3474 23 2 history history NOUN cjel-3474 23 3 , , PUNCT cjel-3474 23 4 the the DET cjel-3474 23 5 nature nature NOUN cjel-3474 23 6 conservancy conservancy NOUN cjel-3474 23 7 , , PUNCT cjel-3474 23 8 http://www.nature.org/aboutus/vision http://www.nature.org/aboutus/vision NOUN cjel-3474 23 9 mission mission NOUN cjel-3474 23 10 / / SYM cjel-3474 23 11 history history NOUN cjel-3474 23 12 / / SYM cjel-3474 23 13 index.htm index.htm X cjel-3474 23 14 ( ( PUNCT cjel-3474 23 15 last last ADJ cjel-3474 23 16 visited visit VERB cjel-3474 23 17 nov nov PROPN cjel-3474 23 18 . . PROPN cjel-3474 23 19 17 17 NUM cjel-3474 23 20 , , PUNCT cjel-3474 23 21 2011 2011 NUM cjel-3474 23 22 ) ) PUNCT cjel-3474 23 23 . . PUNCT cjel-3474 24 1 today today NOUN cjel-3474 24 2 , , PUNCT cjel-3474 24 3 it it PRON cjel-3474 24 4 operates operate VERB cjel-3474 24 5 in in ADP cjel-3474 24 6 all all DET cjel-3474 24 7 fifty fifty NUM cjel-3474 24 8 states state NOUN cjel-3474 24 9 and and CCONJ cjel-3474 24 10 in in ADP cjel-3474 24 11 over over ADP cjel-3474 24 12 thirty thirty NUM cjel-3474 24 13 countries country NOUN cjel-3474 24 14 . . PUNCT cjel-3474 25 1 about about ADP cjel-3474 25 2 us we PRON cjel-3474 25 3 , , PUNCT cjel-3474 25 4 the the DET cjel-3474 25 5 nature nature NOUN cjel-3474 25 6 conservancy conservancy NOUN cjel-3474 25 7 , , PUNCT cjel-3474 25 8 http://www.nature http://www.nature PROPN cjel-3474 25 9 . . PUNCT cjel-3474 25 10 org org ADJ cjel-3474 25 11 / / SYM cjel-3474 25 12 aboutus aboutus NOUN cjel-3474 25 13 / / SYM cjel-3474 25 14 index.htm index.htm NOUN cjel-3474 25 15 ( ( PUNCT cjel-3474 25 16 last last ADJ cjel-3474 25 17 visited visit VERB cjel-3474 25 18 nov nov PROPN cjel-3474 25 19 . . PROPN cjel-3474 25 20 17 17 NUM cjel-3474 25 21 , , PUNCT cjel-3474 25 22 2011 2011 NUM cjel-3474 25 23 ) ) PUNCT cjel-3474 25 24 . . PUNCT cjel-3474 26 1 the the DET cjel-3474 26 2 internal internal ADJ cjel-3474 26 3 revenue revenue NOUN cjel-3474 26 4 service service NOUN cjel-3474 26 5 ( ( PUNCT cjel-3474 26 6 irs irs PROPN cjel-3474 26 7 ) ) PUNCT cjel-3474 26 8 first first ADV cjel-3474 26 9 recognized recognize VERB cjel-3474 26 10 a a DET cjel-3474 26 11 tax tax NOUN cjel-3474 26 12 benefit benefit NOUN cjel-3474 26 13 for for ADP cjel-3474 26 14 conservation conservation NOUN cjel-3474 26 15 easement easement ADJ cjel-3474 26 16 charitable charitable ADJ cjel-3474 26 17 contributions contribution NOUN cjel-3474 26 18 in in ADP cjel-3474 26 19 1964 1964 NUM cjel-3474 26 20 . . PUNCT cjel-3474 27 1 rev rev PROPN cjel-3474 27 2 . . PUNCT cjel-3474 28 1 rul rul PROPN cjel-3474 28 2 . . PUNCT cjel-3474 29 1 64 64 NUM cjel-3474 29 2 - - SYM cjel-3474 29 3 205 205 NUM cjel-3474 29 4 , , PUNCT cjel-3474 29 5 1964 1964 NUM cjel-3474 29 6 - - SYM cjel-3474 29 7 2 2 NUM cjel-3474 29 8 c.b c.b PROPN cjel-3474 29 9 . . PROPN cjel-3474 29 10 62 62 NUM cjel-3474 29 11 . . PUNCT cjel-3474 29 12 2 2 X cjel-3474 29 13 . . X cjel-3474 29 14 population population NOUN cjel-3474 29 15 growth growth NOUN cjel-3474 29 16 , , PUNCT cjel-3474 29 17 urban urban ADJ cjel-3474 29 18 sprawl sprawl NOUN cjel-3474 29 19 , , PUNCT cjel-3474 29 20 and and CCONJ cjel-3474 29 21 climate climate NOUN cjel-3474 29 22 change change NOUN cjel-3474 29 23 all all DET cjel-3474 29 24 present present ADJ cjel-3474 29 25 land land NOUN cjel-3474 29 26 use use NOUN cjel-3474 29 27 challenges challenge NOUN cjel-3474 29 28 in in ADP cjel-3474 29 29 which which PRON cjel-3474 29 30 land land NOUN cjel-3474 29 31 conservation conservation NOUN cjel-3474 29 32 can can AUX cjel-3474 29 33 play play VERB cjel-3474 29 34 an an DET cjel-3474 29 35 instrumental instrumental ADJ cjel-3474 29 36 role role NOUN cjel-3474 29 37 . . PUNCT cjel-3474 30 1 see see VERB cjel-3474 30 2 jessica jessica PROPN cjel-3474 30 3 owley owley PROPN cjel-3474 30 4 , , PUNCT cjel-3474 30 5 changing change VERB cjel-3474 30 6 property property NOUN cjel-3474 30 7 in in ADP cjel-3474 30 8 a a DET cjel-3474 30 9 changing change VERB cjel-3474 30 10 world world NOUN cjel-3474 30 11 : : PUNCT cjel-3474 30 12 a a DET cjel-3474 30 13 call call NOUN cjel-3474 30 14 for for ADP cjel-3474 30 15 the the DET cjel-3474 30 16 end end NOUN cjel-3474 30 17 of of ADP cjel-3474 30 18 perpetual perpetual ADJ cjel-3474 30 19 conservation conservation NOUN cjel-3474 30 20 easements easement NOUN cjel-3474 30 21 , , PUNCT cjel-3474 30 22 30 30 NUM cjel-3474 30 23 stan stan NOUN cjel-3474 30 24 . . PUNCT cjel-3474 31 1 envtl envtl PROPN cjel-3474 31 2 . . PUNCT cjel-3474 32 1 l.j l.j PROPN cjel-3474 32 2 . . PROPN cjel-3474 32 3 121 121 NUM cjel-3474 32 4 , , PUNCT cjel-3474 32 5 124–26 124–26 NUM cjel-3474 32 6 ( ( PUNCT cjel-3474 32 7 2011 2011 NUM cjel-3474 32 8 ) ) PUNCT cjel-3474 32 9 ; ; PUNCT cjel-3474 32 10 nancy nancy PROPN cjel-3474 32 11 a. a. PROPN cjel-3474 32 12 mclaughlin mclaughlin PROPN cjel-3474 32 13 , , PUNCT cjel-3474 32 14 increasing increase VERB cjel-3474 32 15 the the DET cjel-3474 32 16 tax tax NOUN cjel-3474 32 17 incentives incentive NOUN cjel-3474 32 18 for for ADP cjel-3474 32 19 conservation conservation NOUN cjel-3474 32 20 easement easement NOUN cjel-3474 32 21 donations donation NOUN cjel-3474 32 22 — — PUNCT cjel-3474 32 23 a a DET cjel-3474 32 24 responsible responsible ADJ cjel-3474 32 25 approach approach NOUN cjel-3474 32 26 , , PUNCT cjel-3474 32 27 31 31 NUM cjel-3474 32 28 ecology ecology NOUN cjel-3474 32 29 l.q l.q PROPN cjel-3474 32 30 . . PROPN cjel-3474 32 31 1 1 NUM cjel-3474 32 32 , , PUNCT cjel-3474 32 33 3 3 NUM cjel-3474 32 34 ( ( PUNCT cjel-3474 32 35 2004 2004 NUM cjel-3474 32 36 ) ) PUNCT cjel-3474 32 37 . . PUNCT cjel-3474 33 1 3 3 X cjel-3474 33 2 . . X cjel-3474 33 3 see see VERB cjel-3474 33 4 infra infra NOUN cjel-3474 33 5 text text NOUN cjel-3474 33 6 accompanying accompanying ADJ cjel-3474 33 7 notes note NOUN cjel-3474 33 8 63–68 63–68 NUM cjel-3474 33 9 . . PUNCT cjel-3474 34 1 4 4 X cjel-3474 34 2 . . X cjel-3474 34 3 land land NOUN cjel-3474 34 4 trusts trust NOUN cjel-3474 34 5 are be AUX cjel-3474 34 6 private private ADJ cjel-3474 34 7 conservation conservation NOUN cjel-3474 34 8 organizations organization NOUN cjel-3474 34 9 that that PRON cjel-3474 34 10 have have VERB cjel-3474 34 11 a a DET cjel-3474 34 12 primary primary ADJ cjel-3474 34 13 purpose purpose NOUN cjel-3474 34 14 of of ADP cjel-3474 34 15 holding hold VERB cjel-3474 34 16 and and CCONJ cjel-3474 34 17 managing manage VERB cjel-3474 34 18 conservation conservation NOUN cjel-3474 34 19 property property NOUN cjel-3474 34 20 . . PUNCT cjel-3474 35 1 the the DET cjel-3474 35 2 number number NOUN cjel-3474 35 3 of of ADP cjel-3474 35 4 land land NOUN cjel-3474 35 5 trusts trust NOUN cjel-3474 35 6 has have AUX cjel-3474 35 7 increased increase VERB cjel-3474 35 8 dramatically dramatically ADV cjel-3474 35 9 since since SCONJ cjel-3474 35 10 the the DET cjel-3474 35 11 1980s 1980s NUM cjel-3474 35 12 . . PUNCT cjel-3474 36 1 see see VERB cjel-3474 36 2 bray bray PROPN cjel-3474 36 3 , , PUNCT cjel-3474 36 4 supra supra PROPN cjel-3474 36 5 note note NOUN cjel-3474 36 6 1 1 NUM cjel-3474 36 7 , , PUNCT cjel-3474 36 8 at at ADP cjel-3474 36 9 129 129 NUM cjel-3474 36 10 ( ( PUNCT cjel-3474 36 11 noting note VERB cjel-3474 36 12 the the DET cjel-3474 36 13 period period NOUN cjel-3474 36 14 of of ADP cjel-3474 36 15 “ " PUNCT cjel-3474 36 16 explosive explosive ADJ cjel-3474 36 17 growth growth NOUN cjel-3474 36 18 [ [ X cjel-3474 36 19 of of ADP cjel-3474 36 20 land land NOUN cjel-3474 36 21 trusts trust NOUN cjel-3474 36 22 ] ] PUNCT cjel-3474 36 23 beginning begin VERB cjel-3474 36 24 in in ADP cjel-3474 36 25 the the DET cjel-3474 36 26 1980s 1980 NOUN cjel-3474 36 27 ” " PUNCT cjel-3474 36 28 ) ) PUNCT cjel-3474 36 29 . . PUNCT cjel-3474 37 1 land land NOUN cjel-3474 37 2 trusts trust NOUN cjel-3474 37 3 often often ADV cjel-3474 37 4 receive receive VERB cjel-3474 37 5 funding funding NOUN cjel-3474 37 6 from from ADP cjel-3474 37 7 federal federal ADJ cjel-3474 37 8 , , PUNCT cjel-3474 37 9 state state NOUN cjel-3474 37 10 , , PUNCT cjel-3474 37 11 and and CCONJ cjel-3474 37 12 local local ADJ cjel-3474 37 13 government government NOUN cjel-3474 37 14 , , PUNCT cjel-3474 37 15 as as ADV cjel-3474 37 16 well well ADV cjel-3474 37 17 as as ADP cjel-3474 37 18 donations donation NOUN cjel-3474 37 19 from from ADP cjel-3474 37 20 the the DET cjel-3474 37 21 public public NOUN cjel-3474 37 22 . . PUNCT cjel-3474 38 1 see see VERB cjel-3474 38 2 west west PROPN cjel-3474 38 3 hill hill PROPN cjel-3474 38 4 found find VERB cjel-3474 38 5 . . PUNCT cjel-3474 39 1 for for ADP cjel-3474 39 2 nature nature NOUN cjel-3474 39 3 , , PUNCT cjel-3474 39 4 the the DET cjel-3474 39 5 value value NOUN cjel-3474 39 6 of of ADP cjel-3474 39 7 conservation conservation NOUN cjel-3474 39 8 easements easement NOUN cjel-3474 39 9 6 6 NUM cjel-3474 39 10 ( ( PUNCT cjel-3474 39 11 2002 2002 NUM cjel-3474 39 12 ) ) PUNCT cjel-3474 39 13 , , PUNCT cjel-3474 39 14 available available ADJ cjel-3474 39 15 at at ADP cjel-3474 39 16 http://www.landscope.org/rhythmyx/action/conserve/easements/item20493.pdf http://www.landscope.org/rhythmyx/action/conserve/easements/item20493.pdf PROPN cjel-3474 39 17 . . PUNCT cjel-3474 40 1 land land NOUN cjel-3474 40 2 trust trust NOUN cjel-3474 40 3 organizations organization NOUN cjel-3474 40 4 accept accept VERB cjel-3474 40 5 and and CCONJ cjel-3474 40 6 manage manage VERB cjel-3474 40 7 conservation conservation NOUN cjel-3474 40 8 easement easement ADJ cjel-3474 40 9 contributions contribution NOUN cjel-3474 40 10 and and CCONJ cjel-3474 40 11 also also ADV cjel-3474 40 12 purchase purchase VERB cjel-3474 40 13 property property NOUN cjel-3474 40 14 in in ADP cjel-3474 40 15 fee fee NOUN cjel-3474 40 16 for for ADP cjel-3474 40 17 conservation conservation NOUN cjel-3474 40 18 purposes purpose NOUN cjel-3474 40 19 . . PUNCT cjel-3474 41 1 see see VERB cjel-3474 41 2 faq faq NOUN cjel-3474 41 3 : : PUNCT cjel-3474 41 4 land land NOUN cjel-3474 41 5 trusts trust NOUN cjel-3474 41 6 , , PUNCT cjel-3474 41 7 land land NOUN cjel-3474 41 8 trust trust NOUN cjel-3474 41 9 2012 2012 NUM cjel-3474 41 10 ] ] PUNCT cjel-3474 41 11 the the DET cjel-3474 41 12 conservation conservation NOUN cjel-3474 41 13 easement easement ADJ cjel-3474 41 14 tax tax NOUN cjel-3474 41 15 expenditure expenditure NOUN cjel-3474 41 16 3 3 NUM cjel-3474 41 17     SPACE cjel-3474 41 18 conservation conservation NOUN cjel-3474 41 19 tax tax NOUN cjel-3474 41 20 incentive incentive NOUN cjel-3474 41 21 that that PRON cjel-3474 41 22 allows allow VERB cjel-3474 41 23 a a DET cjel-3474 41 24 property property NOUN cjel-3474 41 25 owner owner NOUN cjel-3474 41 26 to to PART cjel-3474 41 27 take take VERB cjel-3474 41 28 an an DET cjel-3474 41 29 income income NOUN cjel-3474 41 30 tax tax NOUN cjel-3474 41 31 deduction deduction NOUN cjel-3474 41 32 for for ADP cjel-3474 41 33 placing place VERB cjel-3474 41 34 an an DET cjel-3474 41 35 easement easement NOUN cjel-3474 41 36 on on ADP cjel-3474 41 37 his his PRON cjel-3474 41 38 or or CCONJ cjel-3474 41 39 her her PRON cjel-3474 41 40 property property NOUN cjel-3474 41 41 for for ADP cjel-3474 41 42 conservation conservation NOUN cjel-3474 41 43 purposes purpose NOUN cjel-3474 41 44 and and CCONJ cjel-3474 41 45 giving give VERB cjel-3474 41 46 the the DET cjel-3474 41 47 easement easement NOUN cjel-3474 41 48 to to ADP cjel-3474 41 49 the the DET cjel-3474 41 50 government government NOUN cjel-3474 41 51 or or CCONJ cjel-3474 41 52 a a DET cjel-3474 41 53 private private ADJ cjel-3474 41 54 environmental environmental ADJ cjel-3474 41 55 organization.5 organization.5 PROPN cjel-3474 41 56 in in ADP cjel-3474 41 57 exchange exchange NOUN cjel-3474 41 58 for for ADP cjel-3474 41 59 the the DET cjel-3474 41 60 easement easement NOUN cjel-3474 41 61 , , PUNCT cjel-3474 41 62 the the DET cjel-3474 41 63 property property NOUN cjel-3474 41 64 owner owner NOUN cjel-3474 41 65 may may AUX cjel-3474 41 66 claim claim VERB cjel-3474 41 67 a a DET cjel-3474 41 68 deduction deduction NOUN cjel-3474 41 69 equal equal ADJ cjel-3474 41 70 to to ADP cjel-3474 41 71 the the DET cjel-3474 41 72 conservation conservation NOUN cjel-3474 41 73 easement easement NOUN cjel-3474 41 74 ’s ’s PART cjel-3474 41 75 value.6 value.6 PROPN cjel-3474 41 76 at at ADP cjel-3474 41 77 the the DET cjel-3474 41 78 federal federal ADJ cjel-3474 41 79 level level NOUN cjel-3474 41 80 , , PUNCT cjel-3474 41 81 this this DET cjel-3474 41 82 lucrative lucrative ADJ cjel-3474 41 83 incentive incentive NOUN cjel-3474 41 84 yielded yield VERB cjel-3474 41 85 $ $ SYM cjel-3474 41 86 1.22 1.22 NUM cjel-3474 41 87 billion billion NUM cjel-3474 41 88 in in ADP cjel-3474 41 89 claimed claim VERB cjel-3474 41 90 deductions deduction NOUN cjel-3474 41 91 in in ADP cjel-3474 41 92 2008 2008 NUM cjel-3474 41 93 and and CCONJ cjel-3474 41 94 $ $ SYM cjel-3474 41 95 2.18 2.18 NUM cjel-3474 41 96 billion billion NUM cjel-3474 41 97 in in ADP cjel-3474 41 98 claimed claim VERB cjel-3474 41 99 deductions deduction NOUN cjel-3474 41 100 in in ADP cjel-3474 41 101 2007.7 2007.7 NUM cjel-3474 41 102 in in ADP cjel-3474 41 103 addition addition NOUN cjel-3474 41 104 , , PUNCT cjel-3474 41 105 many many ADJ cjel-3474 41 106 states state NOUN cjel-3474 41 107 offer offer VERB cjel-3474 41 108 income income NOUN cjel-3474 41 109 and and CCONJ cjel-3474 41 110 property property NOUN cjel-3474 41 111 tax tax NOUN cjel-3474 41 112 incentives incentive NOUN cjel-3474 41 113 to to PART cjel-3474 41 114 encourage encourage VERB cjel-3474 41 115 land land NOUN cjel-3474 41 116 conservation.8 conservation.8 NOUN cjel-3474 41 117 in in ADP cjel-3474 41 118 general general ADJ cjel-3474 41 119 , , PUNCT cjel-3474 41 120 the the DET cjel-3474 41 121 idea idea NOUN cjel-3474 41 122 behind behind ADP cjel-3474 41 123 conservation conservation NOUN cjel-3474 41 124 incentives incentive NOUN cjel-3474 41 125 is be AUX cjel-3474 41 126 sound sound ADJ cjel-3474 41 127 : : PUNCT cjel-3474 41 128 if if SCONJ cjel-3474 41 129 conservation conservation NOUN cjel-3474 41 130 of of ADP cjel-3474 41 131 private private ADJ cjel-3474 41 132 land land NOUN cjel-3474 41 133 is be AUX cjel-3474 41 134 to to PART cjel-3474 41 135 succeed succeed VERB cjel-3474 41 136 , , PUNCT cjel-3474 41 137 landowners landowner NOUN cjel-3474 41 138 must must AUX cjel-3474 41 139 be be AUX cjel-3474 41 140 willing willing ADJ cjel-3474 41 141 participants.9 participants.9 NOUN cjel-3474 41 142 nevertheless nevertheless ADV cjel-3474 41 143 , , PUNCT cjel-3474 41 144 the the DET cjel-3474 41 145 federal federal ADJ cjel-3474 41 146 income income NOUN cjel-3474 41 147 tax tax PROPN cjel-3474 41 148 alliance alliance NOUN cjel-3474 41 149 , , PUNCT cjel-3474 41 150 http://www.landtrustalliance.org/conservation/landowners/faqs-1/faq-land http://www.landtrustalliance.org/conservation/landowners/faqs-1/faq-land PROPN cjel-3474 41 151 trusts trust VERB cjel-3474 41 152 ( ( PUNCT cjel-3474 41 153 last last ADV cjel-3474 41 154 visited visit VERB cjel-3474 41 155 nov nov PROPN cjel-3474 41 156 . . PROPN cjel-3474 41 157 17 17 NUM cjel-3474 41 158 , , PUNCT cjel-3474 41 159 2011 2011 NUM cjel-3474 41 160 ) ) PUNCT cjel-3474 41 161 . . PUNCT cjel-3474 42 1 in in ADP cjel-3474 42 2 order order NOUN cjel-3474 42 3 to to PART cjel-3474 42 4 accept accept VERB cjel-3474 42 5 deductible deductible ADJ cjel-3474 42 6 easement easement ADJ cjel-3474 42 7 contributions contribution NOUN cjel-3474 42 8 , , PUNCT cjel-3474 42 9 a a DET cjel-3474 42 10 land land NOUN cjel-3474 42 11 trust trust NOUN cjel-3474 42 12 ( ( PUNCT cjel-3474 42 13 or or CCONJ cjel-3474 42 14 other other ADJ cjel-3474 42 15 conservation conservation NOUN cjel-3474 42 16 organization organization NOUN cjel-3474 42 17 ) ) PUNCT cjel-3474 42 18 must must AUX cjel-3474 42 19 be be AUX cjel-3474 42 20 “ " PUNCT cjel-3474 42 21 organized organize VERB cjel-3474 42 22 or or CCONJ cjel-3474 42 23 operated operate VERB cjel-3474 42 24 primarily primarily ADV cjel-3474 42 25 or or CCONJ cjel-3474 42 26 substantially substantially ADV cjel-3474 42 27 ” " PUNCT cjel-3474 42 28 for for ADP cjel-3474 42 29 a a DET cjel-3474 42 30 conservation conservation NOUN cjel-3474 42 31 purpose purpose NOUN cjel-3474 42 32 ( ( PUNCT cjel-3474 42 33 as as SCONJ cjel-3474 42 34 defined define VERB cjel-3474 42 35 in in ADP cjel-3474 42 36 the the DET cjel-3474 42 37 internal internal ADJ cjel-3474 42 38 revenue revenue NOUN cjel-3474 42 39 code code NOUN cjel-3474 42 40 and and CCONJ cjel-3474 42 41 regulations regulation NOUN cjel-3474 42 42 ) ) PUNCT cjel-3474 42 43 . . PUNCT cjel-3474 43 1 treas treas PROPN cjel-3474 43 2 . . PUNCT cjel-3474 44 1 reg reg PROPN cjel-3474 44 2 . . PUNCT cjel-3474 45 1 § § PROPN cjel-3474 45 2 1.170a-14(c)(1 1.170a-14(c)(1 NUM cjel-3474 45 3 ) ) PUNCT cjel-3474 45 4 ( ( PUNCT cjel-3474 45 5 as as SCONJ cjel-3474 45 6 amended amend VERB cjel-3474 45 7 in in ADP cjel-3474 45 8 2009 2009 NUM cjel-3474 45 9 ) ) PUNCT cjel-3474 45 10 . . PUNCT cjel-3474 46 1 the the DET cjel-3474 46 2 land land NOUN cjel-3474 46 3 trust trust PROPN cjel-3474 46 4 alliance alliance NOUN cjel-3474 46 5 is be AUX cjel-3474 46 6 the the DET cjel-3474 46 7 umbrella umbrella NOUN cjel-3474 46 8 organization organization NOUN cjel-3474 46 9 for for ADP cjel-3474 46 10 the the DET cjel-3474 46 11 land land NOUN cjel-3474 46 12 trust trust NOUN cjel-3474 46 13 industry industry NOUN cjel-3474 46 14 and and CCONJ cjel-3474 46 15 provides provide VERB cjel-3474 46 16 valuable valuable ADJ cjel-3474 46 17 information information NOUN cjel-3474 46 18 and and CCONJ cjel-3474 46 19 publications publication NOUN cjel-3474 46 20 about about ADP cjel-3474 46 21 conservation conservation NOUN cjel-3474 46 22 and and CCONJ cjel-3474 46 23 land land NOUN cjel-3474 46 24 trusts trust NOUN cjel-3474 46 25 . . PUNCT cjel-3474 47 1 see see VERB cjel-3474 47 2 about about ADP cjel-3474 47 3 , , PUNCT cjel-3474 47 4 land land NOUN cjel-3474 47 5 trust trust PROPN cjel-3474 47 6 alliance alliance NOUN cjel-3474 47 7 , , PUNCT cjel-3474 47 8 http://www.landtrustalliance.org/about http://www.landtrustalliance.org/about ADP cjel-3474 47 9 ( ( PUNCT cjel-3474 47 10 last last ADV cjel-3474 47 11 visited visit VERB cjel-3474 47 12 nov nov PROPN cjel-3474 47 13 . . PROPN cjel-3474 47 14 17 17 NUM cjel-3474 47 15 , , PUNCT cjel-3474 47 16 2011 2011 NUM cjel-3474 47 17 ) ) PUNCT cjel-3474 47 18 . . PUNCT cjel-3474 48 1 5 5 X cjel-3474 48 2 . . X cjel-3474 48 3 see see VERB cjel-3474 48 4 i.r.c i.r.c NOUN cjel-3474 48 5 . . PUNCT cjel-3474 49 1 § § PROPN cjel-3474 49 2 170(h 170(h PROPN cjel-3474 49 3 ) ) PUNCT cjel-3474 49 4 ( ( PUNCT cjel-3474 49 5 2006 2006 NUM cjel-3474 49 6 ) ) PUNCT cjel-3474 49 7 . . PUNCT cjel-3474 50 1 technically technically ADV cjel-3474 50 2 , , PUNCT cjel-3474 50 3 the the DET cjel-3474 50 4 contribution contribution NOUN cjel-3474 50 5 must must AUX cjel-3474 50 6 be be AUX cjel-3474 50 7 given give VERB cjel-3474 50 8 to to ADP cjel-3474 50 9 a a DET cjel-3474 50 10 “ " PUNCT cjel-3474 50 11 qualified qualified ADJ cjel-3474 50 12 organization organization NOUN cjel-3474 50 13 . . PUNCT cjel-3474 50 14 ” " PUNCT cjel-3474 50 15 i.r.c i.r.c NOUN cjel-3474 50 16 . . PUNCT cjel-3474 51 1 § § PROPN cjel-3474 51 2 170(h)(3 170(h)(3 NUM cjel-3474 51 3 ) ) PUNCT cjel-3474 51 4 . . PUNCT cjel-3474 52 1 federal federal ADJ cjel-3474 52 2 tax tax NOUN cjel-3474 52 3 law law NOUN cjel-3474 52 4 also also ADV cjel-3474 52 5 provides provide VERB cjel-3474 52 6 for for ADP cjel-3474 52 7 estate estate NOUN cjel-3474 52 8 and and CCONJ cjel-3474 52 9 gift gift NOUN cjel-3474 52 10 tax tax NOUN cjel-3474 52 11 incentives incentive NOUN cjel-3474 52 12 with with ADP cjel-3474 52 13 respect respect NOUN cjel-3474 52 14 to to ADP cjel-3474 52 15 conservation conservation NOUN cjel-3474 52 16 easements easement NOUN cjel-3474 52 17 . . PUNCT cjel-3474 53 1 see see VERB cjel-3474 53 2 i.r.c i.r.c NOUN cjel-3474 53 3 . . PUNCT cjel-3474 54 1 § § PROPN cjel-3474 54 2 § § PROPN cjel-3474 54 3 2031(c 2031(c NOUN cjel-3474 54 4 ) ) PUNCT cjel-3474 54 5 , , PUNCT cjel-3474 54 6 2522(d 2522(d NUM cjel-3474 54 7 ) ) PUNCT cjel-3474 54 8 . . PUNCT cjel-3474 55 1 discussion discussion NOUN cjel-3474 55 2 of of ADP cjel-3474 55 3 these these DET cjel-3474 55 4 benefits benefit NOUN cjel-3474 55 5 is be AUX cjel-3474 55 6 outside outside ADP cjel-3474 55 7 the the DET cjel-3474 55 8 scope scope NOUN cjel-3474 55 9 of of ADP cjel-3474 55 10 this this DET cjel-3474 55 11 article article NOUN cjel-3474 55 12 ; ; PUNCT cjel-3474 55 13 however however ADV cjel-3474 55 14 , , PUNCT cjel-3474 55 15 the the DET cjel-3474 55 16 impact impact NOUN cjel-3474 55 17 of of ADP cjel-3474 55 18 the the DET cjel-3474 55 19 proposals proposal NOUN cjel-3474 55 20 made make VERB cjel-3474 55 21 in in ADP cjel-3474 55 22 parts part NOUN cjel-3474 55 23 ii ii PROPN cjel-3474 55 24 and and CCONJ cjel-3474 55 25 iii iii PROPN cjel-3474 55 26 would would AUX cjel-3474 55 27 have have VERB cjel-3474 55 28 to to PART cjel-3474 55 29 be be AUX cjel-3474 55 30 taken take VERB cjel-3474 55 31 into into ADP cjel-3474 55 32 account account NOUN cjel-3474 55 33 for for ADP cjel-3474 55 34 estate estate NOUN cjel-3474 55 35 and and CCONJ cjel-3474 55 36 gift gift NOUN cjel-3474 55 37 tax tax NOUN cjel-3474 55 38 purposes purpose NOUN cjel-3474 55 39 . . PUNCT cjel-3474 56 1 a a DET cjel-3474 56 2 number number NOUN cjel-3474 56 3 of of ADP cjel-3474 56 4 other other ADJ cjel-3474 56 5 distinct distinct ADJ cjel-3474 56 6 tax tax NOUN cjel-3474 56 7 benefits benefit NOUN cjel-3474 56 8 related relate VERB cjel-3474 56 9 to to ADP cjel-3474 56 10 the the DET cjel-3474 56 11 environment environment NOUN cjel-3474 56 12 are be AUX cjel-3474 56 13 also also ADV cjel-3474 56 14 available available ADJ cjel-3474 56 15 . . PUNCT cjel-3474 57 1 see see VERB cjel-3474 57 2 , , PUNCT cjel-3474 57 3 e.g. e.g. ADV cjel-3474 57 4 , , PUNCT cjel-3474 57 5 i.r.c i.r.c NOUN cjel-3474 57 6 . . PUNCT cjel-3474 58 1 § § PROPN cjel-3474 58 2 198 198 NUM cjel-3474 58 3 ( ( PUNCT cjel-3474 58 4 allowing allow VERB cjel-3474 58 5 expensing expense VERB cjel-3474 58 6 of of ADP cjel-3474 58 7 environmental environmental ADJ cjel-3474 58 8 remediation remediation NOUN cjel-3474 58 9 costs cost NOUN cjel-3474 58 10 ) ) PUNCT cjel-3474 58 11 ; ; PUNCT cjel-3474 58 12 i.r.c i.r.c NOUN cjel-3474 58 13 . . PUNCT cjel-3474 59 1 § § PROPN cjel-3474 59 2 512(b)(19 512(b)(19 NUM cjel-3474 59 3 ) ) PUNCT cjel-3474 59 4 ( ( PUNCT cjel-3474 59 5 excluding exclude VERB cjel-3474 59 6 otherwise otherwise ADV cjel-3474 59 7 taxable taxable ADJ cjel-3474 59 8 gain gain NOUN cjel-3474 59 9 from from ADP cjel-3474 59 10 certain certain ADJ cjel-3474 59 11 sales sale NOUN cjel-3474 59 12 of of ADP cjel-3474 59 13 brownfield brownfield NOUN cjel-3474 59 14 property property NOUN cjel-3474 59 15 by by ADP cjel-3474 59 16 exempt exempt ADJ cjel-3474 59 17 organizations organization NOUN cjel-3474 59 18 ) ) PUNCT cjel-3474 59 19 . . PUNCT cjel-3474 60 1 6 6 X cjel-3474 60 2 . . X cjel-3474 60 3 see see VERB cjel-3474 60 4 treas treas PROPN cjel-3474 60 5 . . PUNCT cjel-3474 61 1 reg reg PROPN cjel-3474 61 2 . . PUNCT cjel-3474 62 1 § § PROPN cjel-3474 62 2 1.170a-14(h)(3 1.170a-14(h)(3 NUM cjel-3474 62 3 ) ) PUNCT cjel-3474 62 4 ( ( PUNCT cjel-3474 62 5 as as SCONJ cjel-3474 62 6 amended amend VERB cjel-3474 62 7 in in ADP cjel-3474 62 8 2009 2009 NUM cjel-3474 62 9 ) ) PUNCT cjel-3474 62 10 ; ; PUNCT cjel-3474 62 11 i.r.c i.r.c NOUN cjel-3474 62 12 . . PUNCT cjel-3474 63 1 § § PROPN cjel-3474 63 2 170(h 170(h PROPN cjel-3474 63 3 ) ) PUNCT cjel-3474 63 4 . . PUNCT cjel-3474 64 1 7 7 X cjel-3474 64 2 . . X cjel-3474 64 3 pearson pearson PROPN cjel-3474 64 4 liddell liddell PROPN cjel-3474 64 5 & & CCONJ cjel-3474 64 6 janette janette PROPN cjel-3474 64 7 wilson wilson PROPN cjel-3474 64 8 , , PUNCT cjel-3474 64 9 individual individual ADJ cjel-3474 64 10 noncash noncash NOUN cjel-3474 64 11 contributions contribution NOUN cjel-3474 64 12 , , PUNCT cjel-3474 64 13 2008 2008 NUM cjel-3474 64 14 , , PUNCT cjel-3474 64 15 stat stat NOUN cjel-3474 64 16 . . PUNCT cjel-3474 64 17 of of ADP cjel-3474 64 18 income income NOUN cjel-3474 64 19 bull bull NOUN cjel-3474 64 20 . . PUNCT cjel-3474 64 21 , , PUNCT cjel-3474 64 22 winter winter NOUN cjel-3474 64 23 2011 2011 NUM cjel-3474 64 24 , , PUNCT cjel-3474 64 25 at at ADP cjel-3474 64 26 76 76 NUM cjel-3474 64 27 , , PUNCT cjel-3474 64 28 78 78 NUM cjel-3474 64 29 ( ( PUNCT cjel-3474 64 30 adding add VERB cjel-3474 64 31 the the DET cjel-3474 64 32 numbers number NOUN cjel-3474 64 33 for for ADP cjel-3474 64 34 “ " PUNCT cjel-3474 64 35 conservation conservation NOUN cjel-3474 64 36 easements easement NOUN cjel-3474 64 37 ” " PUNCT cjel-3474 64 38 and and CCONJ cjel-3474 64 39 “ " PUNCT cjel-3474 64 40 façade façade NOUN cjel-3474 64 41 easements easement NOUN cjel-3474 64 42 ” " PUNCT cjel-3474 64 43 ) ) PUNCT cjel-3474 64 44 . . PUNCT cjel-3474 64 45 note note VERB cjel-3474 64 46 that that SCONJ cjel-3474 64 47 the the DET cjel-3474 64 48 numbers number NOUN cjel-3474 64 49 cited cite VERB cjel-3474 64 50 do do AUX cjel-3474 64 51 not not PART cjel-3474 64 52 include include VERB cjel-3474 64 53 corporate corporate ADJ cjel-3474 64 54 contributions contribution NOUN cjel-3474 64 55 . . PUNCT cjel-3474 65 1 8 8 X cjel-3474 65 2 . . X cjel-3474 65 3 see see VERB cjel-3474 65 4 debra debra PROPN cjel-3474 65 5 pentz pentz NOUN cjel-3474 65 6 , , PUNCT cjel-3474 65 7 conservation conservation NOUN cjel-3474 65 8 res re NOUN cjel-3474 65 9 . . PUNCT cjel-3474 65 10 ctr ctr PROPN cjel-3474 65 11 . . PROPN cjel-3474 65 12 , , PUNCT cjel-3474 65 13 state state NOUN cjel-3474 65 14 conservation conservation NOUN cjel-3474 65 15 tax tax NOUN cjel-3474 65 16 credits credit NOUN cjel-3474 65 17 : : PUNCT cjel-3474 65 18 impact impact NOUN cjel-3474 65 19 and and CCONJ cjel-3474 65 20 analysis analysis NOUN cjel-3474 65 21 ( ( PUNCT cjel-3474 65 22 2007 2007 NUM cjel-3474 65 23 ) ) PUNCT cjel-3474 65 24 ( ( PUNCT cjel-3474 65 25 listing list VERB cjel-3474 65 26 and and CCONJ cjel-3474 65 27 comparing compare VERB cjel-3474 65 28 twelve twelve NUM cjel-3474 65 29 state state NOUN cjel-3474 65 30 tax tax NOUN cjel-3474 65 31 credits credit NOUN cjel-3474 65 32 ) ) PUNCT cjel-3474 65 33 ; ; PUNCT cjel-3474 65 34 christen christen VERB cjel-3474 65 35 linke linke PROPN cjel-3474 65 36 young young ADJ cjel-3474 65 37 , , PUNCT cjel-3474 65 38 conservation conservation NOUN cjel-3474 65 39 easement easement ADJ cjel-3474 65 40 tax tax NOUN cjel-3474 65 41 credits credit NOUN cjel-3474 65 42 in in ADP cjel-3474 65 43 environmental environmental ADJ cjel-3474 65 44 federalism federalism NOUN cjel-3474 65 45 , , PUNCT cjel-3474 65 46 117 117 NUM cjel-3474 65 47 yale yale PROPN cjel-3474 65 48 l.j l.j PROPN cjel-3474 65 49 . . PROPN cjel-3474 65 50 pocket pocket NOUN cjel-3474 65 51 part part NOUN cjel-3474 65 52 218 218 NUM cjel-3474 65 53 , , PUNCT cjel-3474 65 54 220 220 NUM cjel-3474 65 55 ( ( PUNCT cjel-3474 65 56 2008 2008 NUM cjel-3474 65 57 ) ) PUNCT cjel-3474 65 58 ( ( PUNCT cjel-3474 65 59 “ " PUNCT cjel-3474 65 60 [ [ X cjel-3474 65 61 p]rograms p]rogram NOUN cjel-3474 65 62 in in ADP cjel-3474 65 63 states state NOUN cjel-3474 65 64 like like ADP cjel-3474 65 65 colorado colorado PROPN cjel-3474 65 66 and and CCONJ cjel-3474 65 67 south south PROPN cjel-3474 65 68 carolina carolina PROPN cjel-3474 65 69 cast cast VERB cjel-3474 65 70 the the DET cjel-3474 65 71 widest wide ADJ cjel-3474 65 72 net net NOUN cjel-3474 65 73 , , PUNCT cjel-3474 65 74 granting grant VERB cjel-3474 65 75 credits credit NOUN cjel-3474 65 76 to to ADP cjel-3474 65 77 any any DET cjel-3474 65 78 easement easement ADJ cjel-3474 65 79 donor donor NOUN cjel-3474 65 80 that that PRON cjel-3474 65 81 qualifies qualify VERB cjel-3474 65 82 for for ADP cjel-3474 65 83 the the DET cjel-3474 65 84 federal federal ADJ cjel-3474 65 85 tax tax NOUN cjel-3474 65 86 deduction deduction NOUN cjel-3474 65 87 . . PUNCT cjel-3474 65 88 ” " PUNCT cjel-3474 65 89 ) ) PUNCT cjel-3474 65 90 ; ; PUNCT cjel-3474 65 91 see see VERB cjel-3474 65 92 also also ADV cjel-3474 65 93 colo colo PROPN cjel-3474 65 94 . . PUNCT cjel-3474 66 1 rev rev PROPN cjel-3474 66 2 . . PROPN cjel-3474 66 3 stat stat PROPN cjel-3474 66 4 . . PUNCT cjel-3474 67 1 ann ann PROPN cjel-3474 67 2 . . PUNCT cjel-3474 68 1 § § PROPN cjel-3474 68 2 39 39 NUM cjel-3474 68 3 - - SYM cjel-3474 68 4 22 22 NUM cjel-3474 68 5 - - SYM cjel-3474 68 6 522(2 522(2 NUM cjel-3474 68 7 ) ) PUNCT cjel-3474 68 8 ( ( PUNCT cjel-3474 68 9 west west PROPN cjel-3474 68 10 2007 2007 NUM cjel-3474 68 11 & & CCONJ cjel-3474 68 12 supp supp PROPN cjel-3474 68 13 . . PUNCT cjel-3474 69 1 2007 2007 NUM cjel-3474 69 2 ) ) PUNCT cjel-3474 69 3 ; ; PUNCT cjel-3474 69 4 s.c s.c PROPN cjel-3474 69 5 . . PROPN cjel-3474 69 6 code code PROPN cjel-3474 69 7 ann ann PROPN cjel-3474 69 8 . . PUNCT cjel-3474 70 1 § § PROPN cjel-3474 70 2 12 12 NUM cjel-3474 70 3 - - SYM cjel-3474 70 4 6 6 NUM cjel-3474 70 5 - - PUNCT cjel-3474 70 6 3515 3515 NUM cjel-3474 70 7 ( ( PUNCT cjel-3474 70 8 2010 2010 NUM cjel-3474 70 9 ) ) PUNCT cjel-3474 70 10 ; ; PUNCT cjel-3474 70 11 va va PROPN cjel-3474 70 12 . . PROPN cjel-3474 70 13 code code PROPN cjel-3474 70 14 ann ann PROPN cjel-3474 70 15 . . PUNCT cjel-3474 71 1 § § PROPN cjel-3474 71 2 58.1 58.1 NUM cjel-3474 71 3 - - SYM cjel-3474 71 4 512 512 NUM cjel-3474 71 5 ( ( PUNCT cjel-3474 71 6 west west NOUN cjel-3474 71 7 2011 2011 NUM cjel-3474 71 8 ) ) PUNCT cjel-3474 71 9 . . PUNCT cjel-3474 72 1 some some DET cjel-3474 72 2 states state NOUN cjel-3474 72 3 also also ADV cjel-3474 72 4 provide provide VERB cjel-3474 72 5 lower low ADJ cjel-3474 72 6 property property NOUN cjel-3474 72 7 tax tax NOUN cjel-3474 72 8 rates rate NOUN cjel-3474 72 9 for for ADP cjel-3474 72 10 conservation conservation NOUN cjel-3474 72 11 land land NOUN cjel-3474 72 12 . . PUNCT cjel-3474 73 1 see see VERB cjel-3474 73 2 , , PUNCT cjel-3474 73 3 e.g. e.g. ADV cjel-3474 73 4 , , PUNCT cjel-3474 73 5 n.c n.c PROPN cjel-3474 73 6 . . PROPN cjel-3474 73 7 gen gen PROPN cjel-3474 73 8 . . PROPN cjel-3474 73 9 stat stat PROPN cjel-3474 73 10 . . PUNCT cjel-3474 74 1 ann ann PROPN cjel-3474 74 2 . . PUNCT cjel-3474 75 1 § § PROPN cjel-3474 75 2 105277.15 105277.15 NUM cjel-3474 75 3 ( ( PUNCT cjel-3474 75 4 west west NOUN cjel-3474 75 5 2009 2009 NUM cjel-3474 75 6 ) ) PUNCT cjel-3474 75 7 ; ; PUNCT cjel-3474 75 8 or or CCONJ cjel-3474 75 9 . . PUNCT cjel-3474 75 10 rev rev PROPN cjel-3474 75 11 . . PROPN cjel-3474 75 12 stat stat PROPN cjel-3474 75 13 . . PUNCT cjel-3474 76 1 § § PROPN cjel-3474 76 2 271.785 271.785 NUM cjel-3474 76 3 ( ( PUNCT cjel-3474 76 4 west west NOUN cjel-3474 76 5 2007 2007 NUM cjel-3474 76 6 ) ) PUNCT cjel-3474 76 7 . . PUNCT cjel-3474 77 1 9 9 X cjel-3474 77 2 . . X cjel-3474 77 3 over over ADP cjel-3474 77 4 sixty sixty NUM cjel-3474 77 5 percent percent NOUN cjel-3474 77 6 of of ADP cjel-3474 77 7 land land NOUN cjel-3474 77 8 in in ADP cjel-3474 77 9 the the DET cjel-3474 77 10 united united PROPN cjel-3474 77 11 states states PROPN cjel-3474 77 12 is be AUX cjel-3474 77 13 privately privately ADV cjel-3474 77 14 owned own VERB cjel-3474 77 15 . . PUNCT cjel-3474 78 1 ruben ruben PROPN cjel-3474 78 2 n. n. PROPN cjel-3474 78 3 lubowski lubowski PROPN cjel-3474 78 4 et et PROPN cjel-3474 78 5 al al PROPN cjel-3474 78 6 . . PROPN cjel-3474 78 7 , , PUNCT cjel-3474 78 8 econ econ PROPN cjel-3474 78 9 . . PUNCT cjel-3474 79 1 research research NOUN cjel-3474 79 2 serv serv PROPN cjel-3474 79 3 . . PUNCT cjel-3474 79 4 , , PUNCT cjel-3474 79 5 u.s u.s PROPN cjel-3474 79 6 . . PROPN cjel-3474 79 7 dep’t dep’t PROPN cjel-3474 79 8 of of ADP cjel-3474 79 9 agric agric PROPN cjel-3474 79 10 . . PROPN cjel-3474 79 11 , , PUNCT cjel-3474 79 12 economic economic ADJ cjel-3474 79 13 information information NOUN cjel-3474 79 14 bulletin bulletin NOUN cjel-3474 79 15 no no INTJ cjel-3474 79 16 . . PROPN cjel-3474 79 17 14 14 NUM cjel-3474 79 18 , , PUNCT cjel-3474 79 19 major major ADJ cjel-3474 79 20 uses use NOUN cjel-3474 79 21 of of ADP cjel-3474 79 22 land land NOUN cjel-3474 79 23 in in ADP cjel-3474 79 24 the the DET cjel-3474 79 25 united united PROPN cjel-3474 79 26 states states PROPN cjel-3474 79 27 , , PUNCT cjel-3474 79 28 2002 2002 NUM cjel-3474 79 29 35 35 NUM cjel-3474 79 30 ( ( PUNCT cjel-3474 79 31 2006 2006 NUM cjel-3474 79 32 ) ) PUNCT cjel-3474 79 33 . . PUNCT cjel-3474 80 1 eminent eminent ADJ cjel-3474 80 2 domain domain NOUN cjel-3474 80 3 or or CCONJ cjel-3474 80 4 voluntary voluntary ADJ cjel-3474 80 5 purchases purchase NOUN cjel-3474 80 6 for for ADP cjel-3474 80 7 conservation conservation NOUN cjel-3474 80 8 purposes purpose NOUN cjel-3474 80 9 on on ADP cjel-3474 80 10 a a DET cjel-3474 80 11 massive massive ADJ cjel-3474 80 12 scale scale NOUN cjel-3474 80 13 are be AUX cjel-3474 80 14 not not PART cjel-3474 80 15 realistic realistic ADJ cjel-3474 80 16 options option NOUN cjel-3474 80 17 . . PUNCT cjel-3474 81 1 4 4 NUM cjel-3474 81 2 columbia columbia PROPN cjel-3474 81 3 journal journal PROPN cjel-3474 81 4 of of ADP cjel-3474 81 5 environmental environmental ADJ cjel-3474 81 6 law law NOUN cjel-3474 82 1 [ [ X cjel-3474 82 2 vol vol NOUN cjel-3474 82 3 . . PUNCT cjel-3474 83 1 37:1 37:1 NUM cjel-3474 83 2 b b X cjel-3474 83 3     SPACE cjel-3474 83 4 deduction deduction NOUN cjel-3474 83 5 for for ADP cjel-3474 83 6 conservation conservation NOUN cjel-3474 83 7 easements,10 easements,10 NOUN cjel-3474 83 8 though though ADV cjel-3474 83 9 often often ADV cjel-3474 83 10 utilized utilize VERB cjel-3474 83 11 and and CCONJ cjel-3474 83 12 praised praise VERB cjel-3474 83 13 , , PUNCT cjel-3474 83 14 is be AUX cjel-3474 83 15 also also ADV cjel-3474 83 16 maligned malign VERB cjel-3474 83 17 . . PUNCT cjel-3474 84 1 on on ADP cjel-3474 84 2 the the DET cjel-3474 84 3 positive positive ADJ cjel-3474 84 4 side side NOUN cjel-3474 84 5 , , PUNCT cjel-3474 84 6 the the DET cjel-3474 84 7 incentive incentive NOUN cjel-3474 84 8 is be AUX cjel-3474 84 9 credited credit VERB cjel-3474 84 10 with with ADP cjel-3474 84 11 protecting protect VERB cjel-3474 84 12 millions million NOUN cjel-3474 84 13 of of ADP cjel-3474 84 14 acres acre NOUN cjel-3474 84 15 from from ADP cjel-3474 84 16 development.11 development.11 ADJ cjel-3474 84 17 on on ADP cjel-3474 84 18 the the DET cjel-3474 84 19 negative negative ADJ cjel-3474 84 20 side side NOUN cjel-3474 84 21 , , PUNCT cjel-3474 84 22 the the DET cjel-3474 84 23 incentive incentive NOUN cjel-3474 84 24 is be AUX cjel-3474 84 25 disparaged disparage VERB cjel-3474 84 26 as as ADV cjel-3474 84 27 difficult difficult ADJ cjel-3474 84 28 to to PART cjel-3474 84 29 administer administer VERB cjel-3474 84 30 , , PUNCT cjel-3474 84 31 prone prone ADJ cjel-3474 84 32 to to ADP cjel-3474 84 33 abuse,12 abuse,12 NOUN cjel-3474 84 34 and and CCONJ cjel-3474 84 35 ill ill ADV cjel-3474 84 36 - - PUNCT cjel-3474 84 37 suited suited ADJ cjel-3474 84 38 to to ADP cjel-3474 84 39 securing secure VERB cjel-3474 84 40 conservation conservation NOUN cjel-3474 84 41 ends.13 ends.13 PROPN cjel-3474 84 42 accordingly accordingly ADV cjel-3474 84 43 , , PUNCT cjel-3474 84 44 in in ADP cjel-3474 84 45 recent recent ADJ cjel-3474 84 46 years year NOUN cjel-3474 84 47 , , PUNCT cjel-3474 84 48 a a DET cjel-3474 84 49 number number NOUN cjel-3474 84 50 of of ADP cjel-3474 84 51 proposals proposal NOUN cjel-3474 84 52 have have AUX cjel-3474 84 53 een een NOUN cjel-3474 84 54 made make VERB cjel-3474 84 55 to to PART cjel-3474 84 56 reform reform VERB cjel-3474 84 57 the the DET cjel-3474 84 58 incentive.14 incentive.14 NOUN cjel-3474 84 59 there there PRON cjel-3474 84 60 are be VERB cjel-3474 84 61 also also ADV cjel-3474 84 62 defenders defender NOUN cjel-3474 84 63 of of ADP cjel-3474 84 64 land land NOUN cjel-3474 84 65 use use NOUN cjel-3474 84 66 decisions decision NOUN cjel-3474 84 67 by by ADP cjel-3474 84 68 private private ADJ cjel-3474 84 69 landowners landowner NOUN cjel-3474 84 70 are be AUX cjel-3474 84 71 therefore therefore ADV cjel-3474 84 72 essential essential ADJ cjel-3474 84 73 to to ADP cjel-3474 84 74 conservation conservation NOUN cjel-3474 84 75 goals goal NOUN cjel-3474 84 76 . . PUNCT cjel-3474 85 1 see see VERB cjel-3474 85 2 chris chris PROPN cjel-3474 85 3 glenn glenn PROPN cjel-3474 85 4 sawyer sawyer PROPN cjel-3474 85 5 , , PUNCT cjel-3474 85 6 preface preface NOUN cjel-3474 85 7 to to ADP cjel-3474 85 8 amanda amanda PROPN cjel-3474 85 9 sauer sauer PROPN cjel-3474 85 10 , , PUNCT cjel-3474 85 11 the the DET cjel-3474 85 12 value value NOUN cjel-3474 85 13 of of ADP cjel-3474 85 14 conservation conservation NOUN cjel-3474 85 15 easements easement NOUN cjel-3474 85 16 : : PUNCT cjel-3474 85 17 the the DET cjel-3474 85 18 importance importance NOUN cjel-3474 85 19 of of ADP cjel-3474 85 20 protecting protect VERB cjel-3474 85 21 nature nature NOUN cjel-3474 85 22 and and CCONJ cjel-3474 85 23 open open ADJ cjel-3474 85 24 space space NOUN cjel-3474 85 25 , , PUNCT cjel-3474 85 26 at at ADP cjel-3474 85 27 ii ii PROPN cjel-3474 85 28 ( ( PUNCT cjel-3474 85 29 2002 2002 NUM cjel-3474 85 30 ) ) PUNCT cjel-3474 85 31 ( ( PUNCT cjel-3474 85 32 stating state VERB cjel-3474 85 33 that that SCONJ cjel-3474 85 34 “ " PUNCT cjel-3474 85 35 we we PRON cjel-3474 85 36 have have AUX cjel-3474 85 37 increasingly increasingly ADV cjel-3474 85 38 come come VERB cjel-3474 85 39 to to ADP cjel-3474 85 40 the the DET cjel-3474 85 41 conclusion conclusion NOUN cjel-3474 85 42 that that SCONJ cjel-3474 85 43 while while SCONJ cjel-3474 85 44 some some DET cjel-3474 85 45 strategic strategic ADJ cjel-3474 85 46 acquisition acquisition NOUN cjel-3474 85 47 of of ADP cjel-3474 85 48 land land NOUN cjel-3474 85 49 will will AUX cjel-3474 85 50 be be AUX cjel-3474 85 51 required require VERB cjel-3474 85 52 , , PUNCT cjel-3474 85 53 the the DET cjel-3474 85 54 vast vast ADJ cjel-3474 85 55 majority majority NOUN cjel-3474 85 56 of of ADP cjel-3474 85 57 land land NOUN cjel-3474 85 58 conservation conservation NOUN cjel-3474 85 59 must must AUX cjel-3474 85 60 be be AUX cjel-3474 85 61 accomplished accomplish VERB cjel-3474 85 62 in in ADP cjel-3474 85 63 a a DET cjel-3474 85 64 manner manner NOUN cjel-3474 85 65 that that PRON cjel-3474 85 66 achieves achieve VERB cjel-3474 85 67 conservation conservation NOUN cjel-3474 85 68 benefits benefit NOUN cjel-3474 85 69 for for ADP cjel-3474 85 70 the the DET cjel-3474 85 71 nation nation NOUN cjel-3474 85 72 but but CCONJ cjel-3474 85 73 leaves leave VERB cjel-3474 85 74 the the DET cjel-3474 85 75 land land NOUN cjel-3474 85 76 in in ADP cjel-3474 85 77 private private ADJ cjel-3474 85 78 ownership ownership NOUN cjel-3474 85 79 . . PUNCT cjel-3474 86 1 public public ADJ cjel-3474 86 2 acquisition acquisition NOUN cjel-3474 86 3 is be AUX cjel-3474 86 4 simply simply ADV cjel-3474 86 5 too too ADV cjel-3474 86 6 expensive expensive ADJ cjel-3474 86 7 , , PUNCT cjel-3474 86 8 and and CCONJ cjel-3474 86 9 beyond beyond ADP cjel-3474 86 10 that that PRON cjel-3474 86 11 , , PUNCT cjel-3474 86 12 maintaining maintain VERB cjel-3474 86 13 these these DET cjel-3474 86 14 lands land NOUN cjel-3474 86 15 in in ADP cjel-3474 86 16 private private ADJ cjel-3474 86 17 ownership ownership NOUN cjel-3474 86 18 is be AUX cjel-3474 86 19 critical critical ADJ cjel-3474 86 20 to to ADP cjel-3474 86 21 cost cost NOUN cjel-3474 86 22 - - PUNCT cjel-3474 86 23 effective effective ADJ cjel-3474 86 24 long long ADJ cjel-3474 86 25 - - PUNCT cjel-3474 86 26 term term NOUN cjel-3474 86 27 stewardship stewardship NOUN cjel-3474 86 28 and and CCONJ cjel-3474 86 29 management management NOUN cjel-3474 86 30 as as ADV cjel-3474 86 31 well well ADV cjel-3474 86 32 as as ADP cjel-3474 86 33 to to ADP cjel-3474 86 34 our our PRON cjel-3474 86 35 culture culture NOUN cjel-3474 86 36 . . PUNCT cjel-3474 86 37 ” " PUNCT cjel-3474 86 38 ) ) PUNCT cjel-3474 86 39 . . PUNCT cjel-3474 87 1 10 10 NUM cjel-3474 87 2 . . PUNCT cjel-3474 88 1 technically technically ADV cjel-3474 88 2 , , PUNCT cjel-3474 88 3 the the DET cjel-3474 88 4 conservation conservation NOUN cjel-3474 88 5 easement easement NOUN cjel-3474 88 6 deduction deduction NOUN cjel-3474 88 7 is be AUX cjel-3474 88 8 one one NUM cjel-3474 88 9 type type NOUN cjel-3474 88 10 of of ADP cjel-3474 88 11 “ " PUNCT cjel-3474 88 12 qualified qualified ADJ cjel-3474 88 13 conservation conservation NOUN cjel-3474 88 14 contribution contribution NOUN cjel-3474 88 15 . . PUNCT cjel-3474 88 16 ” " PUNCT cjel-3474 88 17 i.r.c i.r.c NOUN cjel-3474 88 18 . . PUNCT cjel-3474 89 1 § § PROPN cjel-3474 89 2 170(h 170(h PROPN cjel-3474 89 3 ) ) PUNCT cjel-3474 89 4 . . PUNCT cjel-3474 90 1 the the DET cjel-3474 90 2 internal internal PROPN cjel-3474 90 3 revenue revenue NOUN cjel-3474 90 4 code code NOUN cjel-3474 90 5 does do AUX cjel-3474 90 6 not not PART cjel-3474 90 7 use use VERB cjel-3474 90 8 the the DET cjel-3474 90 9 term term NOUN cjel-3474 90 10 “ " PUNCT cjel-3474 90 11 conservation conservation NOUN cjel-3474 90 12 easement easement NOUN cjel-3474 90 13 , , PUNCT cjel-3474 90 14 ” " PUNCT cjel-3474 90 15 but but CCONJ cjel-3474 90 16 rather rather ADV cjel-3474 90 17 allows allow VERB cjel-3474 90 18 a a DET cjel-3474 90 19 deduction deduction NOUN cjel-3474 90 20 for for ADP cjel-3474 90 21 a a DET cjel-3474 90 22 contribution contribution NOUN cjel-3474 90 23 of of ADP cjel-3474 90 24 an an DET cjel-3474 90 25 interest interest NOUN cjel-3474 90 26 in in ADP cjel-3474 90 27 real real ADJ cjel-3474 90 28 property property NOUN cjel-3474 90 29 for for ADP cjel-3474 90 30 “ " PUNCT cjel-3474 90 31 a a DET cjel-3474 90 32 restriction restriction NOUN cjel-3474 90 33 ( ( PUNCT cjel-3474 90 34 granted grant VERB cjel-3474 90 35 in in ADP cjel-3474 90 36 perpetuity perpetuity NOUN cjel-3474 90 37 ) ) PUNCT cjel-3474 90 38 on on ADP cjel-3474 90 39 the the DET cjel-3474 90 40 use use NOUN cjel-3474 90 41 which which PRON cjel-3474 90 42 may may AUX cjel-3474 90 43 be be AUX cjel-3474 90 44 made make VERB cjel-3474 90 45 of of ADP cjel-3474 90 46 the the DET cjel-3474 90 47 real real ADJ cjel-3474 90 48 property property NOUN cjel-3474 90 49 ” " PUNCT cjel-3474 90 50 where where SCONJ cjel-3474 90 51 such such ADJ cjel-3474 90 52 contribution contribution NOUN cjel-3474 90 53 is be AUX cjel-3474 90 54 made make VERB cjel-3474 90 55 “ " PUNCT cjel-3474 90 56 exclusively exclusively ADV cjel-3474 90 57 for for ADP cjel-3474 90 58 conservation conservation NOUN cjel-3474 90 59 purposes purpose NOUN cjel-3474 90 60 . . PUNCT cjel-3474 90 61 ” " PUNCT cjel-3474 91 1 i i PRON cjel-3474 91 2 d. d. PROPN cjel-3474 91 3 11 11 NUM cjel-3474 91 4 . . PUNCT cjel-3474 91 5 see see VERB cjel-3474 91 6 the the DET cjel-3474 91 7 nature nature NOUN cjel-3474 91 8 conservancy conservancy NOUN cjel-3474 91 9 , , PUNCT cjel-3474 91 10 conservation conservation NOUN cjel-3474 91 11 easements easement NOUN cjel-3474 91 12 : : PUNCT cjel-3474 91 13 conserving conserve VERB cjel-3474 91 14 land land NOUN cjel-3474 91 15 , , PUNCT cjel-3474 91 16 water water NOUN cjel-3474 91 17 and and CCONJ cjel-3474 91 18 a a DET cjel-3474 91 19 way way NOUN cjel-3474 91 20 of of ADP cjel-3474 91 21 life life NOUN cjel-3474 91 22 ( ( PUNCT cjel-3474 91 23 2003 2003 NUM cjel-3474 91 24 ) ) PUNCT cjel-3474 91 25 , , PUNCT cjel-3474 91 26 available available ADJ cjel-3474 91 27 at at ADP cjel-3474 91 28 http://www.nature.org/aboutus/ http://www.nature.org/aboutus/ PROPN cjel-3474 91 29 privatelandsconservation privatelandsconservation NOUN cjel-3474 91 30 / / SYM cjel-3474 91 31 conservationeasements conservationeasement NOUN cjel-3474 91 32 / / SYM cjel-3474 91 33 conserving_a_way_of_life.pdf conserving_a_way_of_life.pdf NOUN cjel-3474 91 34 ( ( PUNCT cjel-3474 91 35 discussing discuss VERB cjel-3474 91 36 the the DET cjel-3474 91 37 success success NOUN cjel-3474 91 38 of of ADP cjel-3474 91 39 conservation conservation NOUN cjel-3474 91 40 easements easement NOUN cjel-3474 91 41 in in ADP cjel-3474 91 42 protecting protect VERB cjel-3474 91 43 wildlife wildlife NOUN cjel-3474 91 44 habitats habitat NOUN cjel-3474 91 45 and and CCONJ cjel-3474 91 46 open open ADJ cjel-3474 91 47 space space NOUN cjel-3474 91 48 and and CCONJ cjel-3474 91 49 noting note VERB cjel-3474 91 50 the the DET cjel-3474 91 51 growing grow VERB cjel-3474 91 52 popularity popularity NOUN cjel-3474 91 53 of of ADP cjel-3474 91 54 conservation conservation NOUN cjel-3474 91 55 easements easement NOUN cjel-3474 91 56 as as ADP cjel-3474 91 57 an an DET cjel-3474 91 58 effective effective ADJ cjel-3474 91 59 conservation conservation NOUN cjel-3474 91 60 tool tool NOUN cjel-3474 91 61 ) ) PUNCT cjel-3474 91 62 ; ; PUNCT cjel-3474 91 63 bray bray NOUN cjel-3474 91 64 , , PUNCT cjel-3474 91 65 supra supra PROPN cjel-3474 91 66 note note NOUN cjel-3474 91 67 1 1 NUM cjel-3474 91 68 , , PUNCT cjel-3474 91 69 at at ADP cjel-3474 91 70 124–25 124–25 PROPN cjel-3474 91 71 ( ( PUNCT cjel-3474 91 72 noting note VERB cjel-3474 91 73 that that SCONJ cjel-3474 91 74 , , PUNCT cjel-3474 91 75 as as ADP cjel-3474 91 76 of of ADP cjel-3474 91 77 2005 2005 NUM cjel-3474 91 78 , , PUNCT cjel-3474 91 79 state state NOUN cjel-3474 91 80 and and CCONJ cjel-3474 91 81 local local ADJ cjel-3474 91 82 land land NOUN cjel-3474 91 83 trusts trust NOUN cjel-3474 91 84 hold hold VERB cjel-3474 91 85 conservation conservation NOUN cjel-3474 91 86 easements easement NOUN cjel-3474 91 87 protecting protect VERB cjel-3474 91 88 over over ADP cjel-3474 91 89 6.2 6.2 NUM cjel-3474 91 90 million million NUM cjel-3474 91 91 acres acre NOUN cjel-3474 91 92 ) ) PUNCT cjel-3474 91 93 ; ; PUNCT cjel-3474 91 94 see see VERB cjel-3474 91 95 also also ADV cjel-3474 91 96 mclaughlin mclaughlin PROPN cjel-3474 91 97 , , PUNCT cjel-3474 91 98 supra supra PROPN cjel-3474 91 99 note note NOUN cjel-3474 91 100 2 2 NUM cjel-3474 91 101 , , PUNCT cjel-3474 91 102 at at ADP cjel-3474 91 103 1 1 NUM cjel-3474 91 104 , , PUNCT cjel-3474 91 105 5–6 5–6 NUM cjel-3474 91 106 ( ( PUNCT cjel-3474 91 107 stating state VERB cjel-3474 91 108 that that SCONJ cjel-3474 91 109 “ " PUNCT cjel-3474 91 110 [ [ X cjel-3474 91 111 t]he t]he ADJ cjel-3474 91 112 tax tax NOUN cjel-3474 91 113 incentives incentive NOUN cjel-3474 91 114 have have AUX cjel-3474 91 115 worked work VERB cjel-3474 91 116 remarkably remarkably ADV cjel-3474 91 117 well well ADV cjel-3474 91 118 ” " PUNCT cjel-3474 91 119 and and CCONJ cjel-3474 91 120 showing show VERB cjel-3474 91 121 the the DET cjel-3474 91 122 growth growth NOUN cjel-3474 91 123 in in ADP cjel-3474 91 124 land land NOUN cjel-3474 91 125 trusts trust NOUN cjel-3474 91 126 and and CCONJ cjel-3474 91 127 acres acre NOUN cjel-3474 91 128 under under ADP cjel-3474 91 129 conservation conservation NOUN cjel-3474 91 130 protection protection NOUN cjel-3474 91 131 ) ) PUNCT cjel-3474 91 132 . . PUNCT cjel-3474 92 1 12 12 NUM cjel-3474 92 2 . . PUNCT cjel-3474 93 1 see see VERB cjel-3474 93 2 infra infra NOUN cjel-3474 93 3 notes note VERB cjel-3474 93 4 50–58 50–58 NUM cjel-3474 93 5 and and CCONJ cjel-3474 93 6 accompanying accompany VERB cjel-3474 93 7 text text NOUN cjel-3474 93 8 . . PUNCT cjel-3474 94 1 13 13 NUM cjel-3474 94 2 . . PUNCT cjel-3474 95 1 john john PROPN cjel-3474 95 2 d. d. PROPN cjel-3474 95 3 echeverria echeverria PROPN cjel-3474 95 4 , , PUNCT cjel-3474 95 5 regulating regulate VERB cjel-3474 95 6 versus versus ADP cjel-3474 95 7 paying pay VERB cjel-3474 95 8 land land NOUN cjel-3474 95 9 owners owner NOUN cjel-3474 95 10 to to PART cjel-3474 95 11 protect protect VERB cjel-3474 95 12 the the DET cjel-3474 95 13 environment environment NOUN cjel-3474 95 14 , , PUNCT cjel-3474 95 15 26 26 NUM cjel-3474 95 16 j. j. PROPN cjel-3474 95 17 land land PROPN cjel-3474 95 18 resources resources PROPN cjel-3474 95 19 & & CCONJ cjel-3474 95 20 envtl envtl PROPN cjel-3474 95 21 . . PUNCT cjel-3474 96 1 l. l. PROPN cjel-3474 96 2 1 1 NUM cjel-3474 96 3 , , PUNCT cjel-3474 96 4 38 38 NUM cjel-3474 96 5 ( ( PUNCT cjel-3474 96 6 2005 2005 NUM cjel-3474 96 7 ) ) PUNCT cjel-3474 96 8 ( ( PUNCT cjel-3474 96 9 discussing discuss VERB cjel-3474 96 10 how how SCONJ cjel-3474 96 11 “ " PUNCT cjel-3474 96 12 widespread widespread ADJ cjel-3474 96 13 use use NOUN cjel-3474 96 14 of of ADP cjel-3474 96 15 voluntary voluntary ADJ cjel-3474 96 16 easements easement NOUN cjel-3474 96 17 appears appear VERB cjel-3474 96 18 to to PART cjel-3474 96 19 threaten threaten VERB cjel-3474 96 20 the the DET cjel-3474 96 21 viability viability NOUN cjel-3474 96 22 of of ADP cjel-3474 96 23 the the DET cjel-3474 96 24 regulatory regulatory ADJ cjel-3474 96 25 tool tool NOUN cjel-3474 96 26 as as ADP cjel-3474 96 27 a a DET cjel-3474 96 28 matter matter NOUN cjel-3474 96 29 of of ADP cjel-3474 96 30 policy policy NOUN cjel-3474 96 31 , , PUNCT cjel-3474 96 32 and and CCONJ cjel-3474 96 33 perhaps perhaps ADV cjel-3474 96 34 ultimately ultimately ADV cjel-3474 96 35 the the DET cjel-3474 96 36 legal legal ADJ cjel-3474 96 37 availability availability NOUN cjel-3474 96 38 of of ADP cjel-3474 96 39 this this DET cjel-3474 96 40 tool tool NOUN cjel-3474 96 41 . . PUNCT cjel-3474 96 42 ” " PUNCT cjel-3474 96 43 ) ) PUNCT cjel-3474 96 44 ; ; PUNCT cjel-3474 96 45 julia julia PROPN cjel-3474 96 46 d. d. PROPN cjel-3474 96 47 mahoney mahoney PROPN cjel-3474 96 48 , , PUNCT cjel-3474 96 49 perpetual perpetual ADJ cjel-3474 96 50 restrictions restriction NOUN cjel-3474 96 51 on on ADP cjel-3474 96 52 land land NOUN cjel-3474 96 53 and and CCONJ cjel-3474 96 54 the the DET cjel-3474 96 55 problem problem NOUN cjel-3474 96 56 of of ADP cjel-3474 96 57 the the DET cjel-3474 96 58 future future NOUN cjel-3474 96 59 , , PUNCT cjel-3474 96 60 88 88 NUM cjel-3474 96 61 va va NOUN cjel-3474 96 62 . . PUNCT cjel-3474 97 1 l. l. PROPN cjel-3474 97 2 rev rev PROPN cjel-3474 97 3 . . PROPN cjel-3474 97 4 739 739 NUM cjel-3474 97 5 , , PUNCT cjel-3474 97 6 744 744 NUM cjel-3474 97 7 ( ( PUNCT cjel-3474 97 8 2002 2002 NUM cjel-3474 97 9 ) ) PUNCT cjel-3474 97 10 ( ( PUNCT cjel-3474 97 11 concluding conclude VERB cjel-3474 97 12 that that SCONJ cjel-3474 97 13 conservation conservation NOUN cjel-3474 97 14 easements easement NOUN cjel-3474 97 15 “ " PUNCT cjel-3474 97 16 may may AUX cjel-3474 97 17 further further VERB cjel-3474 97 18 the the DET cjel-3474 97 19 interests interest NOUN cjel-3474 97 20 of of ADP cjel-3474 97 21 members member NOUN cjel-3474 97 22 of of ADP cjel-3474 97 23 the the DET cjel-3474 97 24 present present ADJ cjel-3474 97 25 generation generation NOUN cjel-3474 97 26 at at ADP cjel-3474 97 27 the the DET cjel-3474 97 28 expense expense NOUN cjel-3474 97 29 of of ADP cjel-3474 97 30 future future ADJ cjel-3474 97 31 generations generation NOUN cjel-3474 97 32 ” " PUNCT cjel-3474 97 33 ) ) PUNCT cjel-3474 97 34 . . PUNCT cjel-3474 98 1 14 14 NUM cjel-3474 98 2 . . PUNCT cjel-3474 98 3 see see VERB cjel-3474 98 4 staff staff NOUN cjel-3474 98 5 of of ADP cjel-3474 98 6 joint joint ADJ cjel-3474 98 7 comm comm NOUN cjel-3474 98 8 . . PUNCT cjel-3474 99 1 on on ADP cjel-3474 99 2 taxation taxation NOUN cjel-3474 99 3 , , PUNCT cjel-3474 99 4 109th 109th ADJ cjel-3474 99 5 cong cong NOUN cjel-3474 99 6 . . PUNCT cjel-3474 99 7 , , PUNCT cjel-3474 99 8 options option NOUN cjel-3474 99 9 to to PART cjel-3474 99 10 improve improve VERB cjel-3474 99 11 tax tax NOUN cjel-3474 99 12 compliance compliance NOUN cjel-3474 99 13 and and CCONJ cjel-3474 99 14 reform reform NOUN cjel-3474 99 15 tax tax NOUN cjel-3474 99 16 expenditures expenditure NOUN cjel-3474 99 17 277–87 277–87 NUM cjel-3474 99 18 ( ( PUNCT cjel-3474 99 19 comm comm NOUN cjel-3474 99 20 . . PUNCT cjel-3474 100 1 print print NOUN cjel-3474 100 2 2005 2005 NUM cjel-3474 100 3 ) ) PUNCT cjel-3474 101 1 [ [ X cjel-3474 101 2 hereinafter hereinafter NOUN cjel-3474 101 3 joint joint ADJ cjel-3474 101 4 comm comm NOUN cjel-3474 101 5 . . PUNCT cjel-3474 102 1 on on ADP cjel-3474 102 2 taxation taxation NOUN cjel-3474 102 3 ] ] PUNCT cjel-3474 102 4 ( ( PUNCT cjel-3474 102 5 proposing propose VERB cjel-3474 102 6 elimination elimination NOUN cjel-3474 102 7 of of ADP cjel-3474 102 8 the the DET cjel-3474 102 9 incentive incentive NOUN cjel-3474 102 10 in in ADP cjel-3474 102 11 some some DET cjel-3474 102 12 cases case NOUN cjel-3474 102 13 and and CCONJ cjel-3474 102 14 reduction reduction NOUN cjel-3474 102 15 in in ADP cjel-3474 102 16 its its PRON cjel-3474 102 17 value value NOUN cjel-3474 102 18 in in ADP cjel-3474 102 19 others other NOUN cjel-3474 102 20 ) ) PUNCT cjel-3474 102 21 ; ; PUNCT cjel-3474 102 22 daniel daniel PROPN cjel-3474 102 23 halperin halperin PROPN cjel-3474 102 24 , , PUNCT cjel-3474 102 25 incentives incentive VERB cjel-3474 102 26 for for ADP cjel-3474 102 27 conservation conservation NOUN cjel-3474 102 28 easements easement NOUN cjel-3474 102 29 : : PUNCT cjel-3474 102 30 the the DET cjel-3474 102 31 charitable charitable ADJ cjel-3474 102 32 deduction deduction NOUN cjel-3474 102 33 or or CCONJ cjel-3474 102 34 a a DET cjel-3474 102 35 better well ADJ cjel-3474 102 36 way way NOUN cjel-3474 102 37 , , PUNCT cjel-3474 102 38 74 74 NUM cjel-3474 102 39 law law NOUN cjel-3474 102 40 & & CCONJ cjel-3474 102 41 contemp contemp NOUN cjel-3474 102 42 . . PUNCT cjel-3474 103 1 probs prob NOUN cjel-3474 103 2 . . PUNCT cjel-3474 104 1 29 29 NUM cjel-3474 104 2 , , PUNCT cjel-3474 104 3 32 32 NUM cjel-3474 104 4 ( ( PUNCT cjel-3474 104 5 2011 2011 NUM cjel-3474 104 6 ) ) PUNCT cjel-3474 104 7 ( ( PUNCT cjel-3474 104 8 advocating advocate VERB cjel-3474 104 9 a a DET cjel-3474 104 10 new new ADJ cjel-3474 104 11 approach approach NOUN cjel-3474 104 12 that that SCONJ cjel-3474 104 13 “ " PUNCT cjel-3474 104 14 would would AUX cjel-3474 104 15 require require VERB cjel-3474 104 16 a a DET cjel-3474 104 17 governmental governmental ADJ cjel-3474 104 18 entity entity NOUN cjel-3474 104 19 or or CCONJ cjel-3474 104 20 a a DET cjel-3474 104 21 land land NOUN cjel-3474 104 22 trust trust NOUN cjel-3474 104 23 meeting meet VERB cjel-3474 104 24 certain certain ADJ cjel-3474 104 25 minimum minimum NOUN cjel-3474 104 26 standards standard NOUN cjel-3474 104 27 to to PART cjel-3474 104 28 certify certify VERB cjel-3474 104 29 the the DET cjel-3474 104 30 public public ADJ cjel-3474 104 31 benefit benefit NOUN cjel-3474 104 32 of of ADP cjel-3474 104 33 [ [ X cjel-3474 104 34 conservation conservation NOUN cjel-3474 104 35 easement easement NOUN cjel-3474 104 36 transactions transaction NOUN cjel-3474 104 37 ] ] PUNCT cjel-3474 104 38 ” " PUNCT cjel-3474 104 39 and and CCONJ cjel-3474 104 40 convert convert VERB cjel-3474 104 41 the the DET cjel-3474 104 42 deduction deduction NOUN cjel-3474 104 43 to to ADP cjel-3474 104 44 a a DET cjel-3474 104 45 grant grant NOUN cjel-3474 104 46 program program NOUN cjel-3474 104 47 ) ) PUNCT cjel-3474 104 48 ; ; PUNCT cjel-3474 104 49 gerald gerald PROPN cjel-3474 104 50 korngold korngold PROPN cjel-3474 104 51 , , PUNCT cjel-3474 104 52 solving solve VERB cjel-3474 104 53 the the DET cjel-3474 104 54 contentious contentious ADJ cjel-3474 104 55 issues issue NOUN cjel-3474 104 56 of of ADP cjel-3474 104 57 private private ADJ cjel-3474 104 58 conservation conservation NOUN cjel-3474 104 59 easements easement NOUN cjel-3474 104 60 : : PUNCT cjel-3474 104 61 promoting promote VERB cjel-3474 104 62 flexibility flexibility NOUN cjel-3474 104 63 for for ADP cjel-3474 104 64 the the DET cjel-3474 104 65 future future NOUN cjel-3474 104 66 and and CCONJ cjel-3474 104 67 engaging engage VERB cjel-3474 104 68 the the DET cjel-3474 104 69 public public ADJ cjel-3474 104 70 land land NOUN cjel-3474 104 71 use use NOUN cjel-3474 104 72 process process NOUN cjel-3474 104 73 , , PUNCT cjel-3474 104 74 2007 2007 NUM cjel-3474 104 75 utah utah PROPN cjel-3474 104 76 l. l. PROPN cjel-3474 104 77 rev rev PROPN cjel-3474 104 78 . . PROPN cjel-3474 104 79 1039 1039 NUM cjel-3474 104 80 , , PUNCT cjel-3474 104 81 1084 1084 NUM cjel-3474 104 82 ( ( PUNCT cjel-3474 104 83 2007 2007 NUM cjel-3474 104 84 ) ) PUNCT cjel-3474 104 85 ( ( PUNCT cjel-3474 104 86 discussing discuss VERB cjel-3474 104 87 five five NUM cjel-3474 104 88 principles principle NOUN cjel-3474 104 89 and and CCONJ cjel-3474 104 90 2012 2012 NUM cjel-3474 104 91 ] ] PUNCT cjel-3474 104 92 the the DET cjel-3474 104 93 conservation conservation NOUN cjel-3474 104 94 easement easement ADJ cjel-3474 104 95 tax tax NOUN cjel-3474 104 96 expenditure expenditure NOUN cjel-3474 104 97 5 5 NUM cjel-3474 104 98     SPACE cjel-3474 104 99 the the DET cjel-3474 104 100 incentive.15 incentive.15 NOUN cjel-3474 104 101 to to ADP cjel-3474 104 102 the the DET cjel-3474 104 103 extent extent NOUN cjel-3474 104 104 there there PRON cjel-3474 104 105 is be VERB cjel-3474 104 106 consensus consensus NOUN cjel-3474 104 107 , , PUNCT cjel-3474 104 108 it it PRON cjel-3474 104 109 is be AUX cjel-3474 104 110 perhaps perhaps ADV cjel-3474 104 111 the the DET cjel-3474 104 112 narrow narrow ADJ cjel-3474 104 113 one one NOUN cjel-3474 104 114 that that PRON cjel-3474 104 115 conservation conservation NOUN cjel-3474 104 116 is be AUX cjel-3474 104 117 important important ADJ cjel-3474 104 118 , , PUNCT cjel-3474 104 119 perhaps perhaps ADV cjel-3474 104 120 critically critically ADV cjel-3474 104 121 so so ADV cjel-3474 104 122 , , PUNCT cjel-3474 104 123 but but CCONJ cjel-3474 104 124 the the DET cjel-3474 104 125 current current ADJ cjel-3474 104 126 approach approach NOUN cjel-3474 104 127 to to ADP cjel-3474 104 128 encouraging encourage VERB cjel-3474 104 129 conservation conservation NOUN cjel-3474 104 130 is be AUX cjel-3474 104 131 imperfect imperfect ADJ cjel-3474 104 132 . . PUNCT cjel-3474 105 1 frequently frequently ADV cjel-3474 105 2 missing miss VERB cjel-3474 105 3 from from ADP cjel-3474 105 4 this this DET cjel-3474 105 5 debate debate NOUN cjel-3474 105 6 , , PUNCT cjel-3474 105 7 however however ADV cjel-3474 105 8 , , PUNCT cjel-3474 105 9 is be AUX cjel-3474 105 10 a a DET cjel-3474 105 11 focus focus NOUN cjel-3474 105 12 on on ADP cjel-3474 105 13 how how SCONJ cjel-3474 105 14 to to PART cjel-3474 105 15 measure measure VERB cjel-3474 105 16 the the DET cjel-3474 105 17 value value NOUN cjel-3474 105 18 of of ADP cjel-3474 105 19 conservation conservation NOUN cjel-3474 105 20 . . PUNCT cjel-3474 106 1 “ " PUNCT cjel-3474 106 2 conservation conservation NOUN cjel-3474 106 3 ” " PUNCT cjel-3474 106 4 is be AUX cjel-3474 106 5 often often ADV cjel-3474 106 6 described describe VERB cjel-3474 106 7 in in ADP cjel-3474 106 8 generalities generality NOUN cjel-3474 106 9 : : PUNCT cjel-3474 106 10 a a DET cjel-3474 106 11 vague vague ADJ cjel-3474 106 12 environmental environmental ADJ cjel-3474 106 13 goal goal NOUN cjel-3474 106 14 or or CCONJ cjel-3474 106 15 value value NOUN cjel-3474 106 16 , , PUNCT cjel-3474 106 17 worth worth ADJ cjel-3474 106 18 whatever whatever PRON cjel-3474 106 19 it it PRON cjel-3474 106 20 takes.16 takes.16 PROPN cjel-3474 106 21 to to ADP cjel-3474 106 22 a a DET cjel-3474 106 23 certain certain ADJ cjel-3474 106 24 extent extent NOUN cjel-3474 106 25 , , PUNCT cjel-3474 106 26 this this PRON cjel-3474 106 27 is be AUX cjel-3474 106 28 commonplace commonplace ADJ cjel-3474 106 29 . . PUNCT cjel-3474 107 1 a a DET cjel-3474 107 2 value value NOUN cjel-3474 107 3 , , PUNCT cjel-3474 107 4 whether whether SCONJ cjel-3474 107 5 of of ADP cjel-3474 107 6 conservation conservation NOUN cjel-3474 107 7 or or CCONJ cjel-3474 107 8 otherwise otherwise ADV cjel-3474 107 9 , , PUNCT cjel-3474 107 10 is be AUX cjel-3474 107 11 cultural cultural ADJ cjel-3474 107 12 , , PUNCT cjel-3474 107 13 and and CCONJ cjel-3474 107 14 a a DET cjel-3474 107 15 matter matter NOUN cjel-3474 107 16 of of ADP cjel-3474 107 17 policy policy NOUN cjel-3474 107 18 , , PUNCT cjel-3474 107 19 or or CCONJ cjel-3474 107 20 assertion assertion NOUN cjel-3474 107 21 . . PUNCT cjel-3474 108 1 one one NUM cjel-3474 108 2 either either CCONJ cjel-3474 108 3 shares share VERB cjel-3474 108 4 the the DET cjel-3474 108 5 value value NOUN cjel-3474 108 6 or or CCONJ cjel-3474 108 7 not not PART cjel-3474 108 8 . . PUNCT cjel-3474 109 1 but but CCONJ cjel-3474 109 2 sharing share VERB cjel-3474 109 3 the the DET cjel-3474 109 4 value value NOUN cjel-3474 109 5 of of ADP cjel-3474 109 6 conservation conservation NOUN cjel-3474 109 7 does do AUX cjel-3474 109 8 not not PART cjel-3474 109 9 , , PUNCT cjel-3474 109 10 as as ADP cjel-3474 109 11 a a DET cjel-3474 109 12 general general ADJ cjel-3474 109 13 matter matter NOUN cjel-3474 109 14 , , PUNCT cjel-3474 109 15 answer answer VERB cjel-3474 109 16 the the DET cjel-3474 109 17 question question NOUN cjel-3474 109 18 of of ADP cjel-3474 109 19 what what PRON cjel-3474 109 20 conservation conservation NOUN cjel-3474 109 21 means mean VERB cjel-3474 109 22 and and CCONJ cjel-3474 109 23 how how SCONJ cjel-3474 109 24 it it PRON cjel-3474 109 25 should should AUX cjel-3474 109 26 be be AUX cjel-3474 109 27 measured measure VERB cjel-3474 109 28 . . PUNCT cjel-3474 110 1 indeed indeed ADV cjel-3474 110 2 , , PUNCT cjel-3474 110 3 ever ever ADV cjel-3474 110 4 since since SCONJ cjel-3474 110 5 the the DET cjel-3474 110 6 conservation conservation NOUN cjel-3474 110 7 easement easement NOUN cjel-3474 110 8 tax tax NOUN cjel-3474 110 9 expenditure17 expenditure17 NOUN cjel-3474 110 10 became become VERB cjel-3474 110 11 a a DET cjel-3474 110 12 permanent permanent ADJ cjel-3474 110 13 fixture fixture NOUN cjel-3474 110 14 in in ADP cjel-3474 110 15 the the DET cjel-3474 110 16 internal internal ADJ cjel-3474 110 17 revenue revenue NOUN cjel-3474 110 18 code code NOUN cjel-3474 110 19 ( ( PUNCT cjel-3474 110 20 “ " PUNCT cjel-3474 110 21 the the DET cjel-3474 110 22 code”),18 code”),18 NOUN cjel-3474 110 23 the the DET cjel-3474 110 24 importance importance NOUN cjel-3474 110 25 of of ADP cjel-3474 110 26 conservation conservation NOUN cjel-3474 110 27 has have AUX cjel-3474 110 28 largely largely ADV cjel-3474 110 29 been be AUX cjel-3474 110 30 taken take VERB cjel-3474 110 31 for for ADP cjel-3474 110 32 suggesting suggest VERB cjel-3474 110 33 five five NUM cjel-3474 110 34 related related ADJ cjel-3474 110 35 reforms reform NOUN cjel-3474 110 36 related relate VERB cjel-3474 110 37 to to ADP cjel-3474 110 38 the the DET cjel-3474 110 39 “ " PUNCT cjel-3474 110 40 perpetual perpetual ADJ cjel-3474 110 41 nature nature NOUN cjel-3474 110 42 , , PUNCT cjel-3474 110 43 rigidity rigidity NOUN cjel-3474 110 44 , , PUNCT cjel-3474 110 45 and and CCONJ cjel-3474 110 46 nonpublic nonpublic ADJ cjel-3474 110 47 attributes attribute NOUN cjel-3474 110 48 ” " PUNCT cjel-3474 110 49 of of ADP cjel-3474 110 50 conservation conservation NOUN cjel-3474 110 51 easements easement NOUN cjel-3474 110 52 ) ) PUNCT cjel-3474 110 53 . . PUNCT cjel-3474 111 1 see see VERB cjel-3474 111 2 generally generally ADV cjel-3474 111 3 jeff jeff PROPN cjel-3474 111 4 pidot pidot PROPN cjel-3474 111 5 , , PUNCT cjel-3474 111 6 reinventing reinvent VERB cjel-3474 111 7 conservation conservation NOUN cjel-3474 111 8 easements easement NOUN cjel-3474 111 9 : : PUNCT cjel-3474 111 10 a a DET cjel-3474 111 11 critical critical ADJ cjel-3474 111 12 examination examination NOUN cjel-3474 111 13 and and CCONJ cjel-3474 111 14 ideas idea NOUN cjel-3474 111 15 for for ADP cjel-3474 111 16 reform reform NOUN cjel-3474 111 17 ( ( PUNCT cjel-3474 111 18 2005 2005 NUM cjel-3474 111 19 ) ) PUNCT cjel-3474 111 20 , , PUNCT cjel-3474 111 21 available available ADJ cjel-3474 111 22 at at ADP cjel-3474 111 23 https://www.lincolninst.edu/pubs/dl/1051_cons%20easements%20pfr013.pdf https://www.lincolninst.edu/pubs/dl/1051_cons%20easements%20pfr013.pdf PROPN cjel-3474 111 24 ( ( PUNCT cjel-3474 111 25 analyzing analyze VERB cjel-3474 111 26 issues issue NOUN cjel-3474 111 27 that that PRON cjel-3474 111 28 concern concern VERB cjel-3474 111 29 conservation conservation NOUN cjel-3474 111 30 easements easement NOUN cjel-3474 111 31 and and CCONJ cjel-3474 111 32 describing describe VERB cjel-3474 111 33 potential potential ADJ cjel-3474 111 34 reforms reform NOUN cjel-3474 111 35 ) ) PUNCT cjel-3474 111 36 ; ; PUNCT cjel-3474 111 37 josh josh PROPN cjel-3474 111 38 eagle eagle PROPN cjel-3474 111 39 , , PUNCT cjel-3474 111 40 notional notional ADJ cjel-3474 111 41 generosity generosity NOUN cjel-3474 111 42 : : PUNCT cjel-3474 111 43 explaining explain VERB cjel-3474 111 44 charitable charitable ADJ cjel-3474 111 45 donors donor NOUN cjel-3474 111 46 ’ ’ PART cjel-3474 111 47 high high ADJ cjel-3474 111 48 willingness willingness NOUN cjel-3474 111 49 to to PART cjel-3474 111 50 part part VERB cjel-3474 111 51 with with ADP cjel-3474 111 52 conservation conservation NOUN cjel-3474 111 53 easements easement NOUN cjel-3474 111 54 , , PUNCT cjel-3474 111 55 35 35 NUM cjel-3474 111 56 harv harv NOUN cjel-3474 111 57 . . PUNCT cjel-3474 112 1 envtl envtl PROPN cjel-3474 112 2 . . PUNCT cjel-3474 113 1 l. l. PROPN cjel-3474 113 2 rev rev PROPN cjel-3474 113 3 . . PROPN cjel-3474 114 1 47 47 NUM cjel-3474 114 2 ( ( PUNCT cjel-3474 114 3 2011 2011 NUM cjel-3474 114 4 ) ) PUNCT cjel-3474 115 1 ( ( PUNCT cjel-3474 115 2 suggesting suggest VERB cjel-3474 115 3 that that SCONJ cjel-3474 115 4 the the DET cjel-3474 115 5 conservation conservation NOUN cjel-3474 115 6 easement easement NOUN cjel-3474 115 7 tax tax NOUN cjel-3474 115 8 deduction deduction NOUN cjel-3474 115 9 might might AUX cjel-3474 115 10 be be AUX cjel-3474 115 11 abolished abolish VERB cjel-3474 115 12 in in ADP cjel-3474 115 13 favor favor NOUN cjel-3474 115 14 of of ADP cjel-3474 115 15 a a DET cjel-3474 115 16 spending spending NOUN cjel-3474 115 17 program program NOUN cjel-3474 115 18 , , PUNCT cjel-3474 115 19 or or CCONJ cjel-3474 115 20 that that SCONJ cjel-3474 115 21 conservation conservation NOUN cjel-3474 115 22 easements easement NOUN cjel-3474 115 23 should should AUX cjel-3474 115 24 be be AUX cjel-3474 115 25 converted convert VERB cjel-3474 115 26 to to ADP cjel-3474 115 27 development development NOUN cjel-3474 115 28 rights right NOUN cjel-3474 115 29 , , PUNCT cjel-3474 115 30 transferable transferable ADJ cjel-3474 115 31 by by ADP cjel-3474 115 32 the the DET cjel-3474 115 33 donee donee NOUN cjel-3474 115 34 organization organization NOUN cjel-3474 115 35 ) ) PUNCT cjel-3474 115 36 ; ; PUNCT cjel-3474 115 37 owley owley NOUN cjel-3474 115 38 , , PUNCT cjel-3474 115 39 supra supra PROPN cjel-3474 115 40 note note NOUN cjel-3474 115 41 2 2 NUM cjel-3474 115 42 ( ( PUNCT cjel-3474 115 43 citing cite VERB cjel-3474 115 44 a a DET cjel-3474 115 45 need need NOUN cjel-3474 115 46 for for ADP cjel-3474 115 47 more more ADJ cjel-3474 115 48 “ " PUNCT cjel-3474 115 49 holistic holistic ADJ cjel-3474 115 50 ” " PUNCT cjel-3474 115 51 conservation conservation NOUN cjel-3474 115 52 planning planning NOUN cjel-3474 115 53 efforts effort NOUN cjel-3474 115 54 and and CCONJ cjel-3474 115 55 arguing argue VERB cjel-3474 115 56 for for ADP cjel-3474 115 57 renewable renewable ADJ cjel-3474 115 58 term term NOUN cjel-3474 115 59 conservation conservation NOUN cjel-3474 115 60 easements easement NOUN cjel-3474 115 61 instead instead ADV cjel-3474 115 62 of of ADP cjel-3474 115 63 perpetual perpetual ADJ cjel-3474 115 64 easements easement NOUN cjel-3474 115 65 ) ) PUNCT cjel-3474 115 66 . . PUNCT cjel-3474 116 1 15 15 X cjel-3474 116 2 . . X cjel-3474 116 3 see see VERB cjel-3474 116 4 , , PUNCT cjel-3474 116 5 e.g. e.g. ADV cjel-3474 116 6 , , PUNCT cjel-3474 116 7 nancy nancy PROPN cjel-3474 116 8 a. a. PROPN cjel-3474 116 9 mclaughlin mclaughlin PROPN cjel-3474 116 10 & & CCONJ cjel-3474 116 11 mark mark PROPN cjel-3474 116 12 benjamin benjamin PROPN cjel-3474 116 13 machlis machlis PROPN cjel-3474 116 14 , , PUNCT cjel-3474 116 15 protecting protect VERB cjel-3474 116 16 the the DET cjel-3474 116 17 public public ADJ cjel-3474 116 18 interest interest NOUN cjel-3474 116 19 and and CCONJ cjel-3474 116 20 investment investment NOUN cjel-3474 116 21 in in ADP cjel-3474 116 22 conservation conservation NOUN cjel-3474 116 23 : : PUNCT cjel-3474 116 24 a a DET cjel-3474 116 25 response response NOUN cjel-3474 116 26 to to ADP cjel-3474 116 27 professor professor PROPN cjel-3474 116 28 korngold korngold PROPN cjel-3474 116 29 ’s ’s PART cjel-3474 116 30 critique critique NOUN cjel-3474 116 31 of of ADP cjel-3474 116 32 conservation conservation NOUN cjel-3474 116 33 easements easement NOUN cjel-3474 116 34 , , PUNCT cjel-3474 116 35 2008 2008 NUM cjel-3474 116 36 utah utah PROPN cjel-3474 116 37 l. l. PROPN cjel-3474 116 38 rev rev PROPN cjel-3474 116 39 . . PROPN cjel-3474 116 40 1561 1561 NUM cjel-3474 116 41 ( ( PUNCT cjel-3474 116 42 2008 2008 NUM cjel-3474 116 43 ) ) PUNCT cjel-3474 116 44 ( ( PUNCT cjel-3474 116 45 discussing discuss VERB cjel-3474 116 46 misconceptions misconception NOUN cjel-3474 116 47 in in ADP cjel-3474 116 48 criticisms criticism NOUN cjel-3474 116 49 of of ADP cjel-3474 116 50 conservation conservation NOUN cjel-3474 116 51 easements easement NOUN cjel-3474 116 52 and and CCONJ cjel-3474 116 53 pointing point VERB cjel-3474 116 54 out out ADP cjel-3474 116 55 the the DET cjel-3474 116 56 potential potential ADJ cjel-3474 116 57 adverse adverse ADJ cjel-3474 116 58 impact impact NOUN cjel-3474 116 59 of of ADP cjel-3474 116 60 several several ADJ cjel-3474 116 61 suggested suggest VERB cjel-3474 116 62 reforms reform NOUN cjel-3474 116 63 ) ) PUNCT cjel-3474 116 64 . . PUNCT cjel-3474 117 1 16 16 NUM cjel-3474 117 2 . . PUNCT cjel-3474 118 1 see see VERB cjel-3474 118 2 , , PUNCT cjel-3474 118 3 e.g. e.g. ADV cjel-3474 118 4 , , PUNCT cjel-3474 118 5 pew pew PROPN cjel-3474 118 6 research research PROPN cjel-3474 118 7 ctr ctr PROPN cjel-3474 118 8 . . PUNCT cjel-3474 119 1 for for ADP cjel-3474 119 2 people people NOUN cjel-3474 119 3 & & CCONJ cjel-3474 119 4 the the DET cjel-3474 119 5 press press NOUN cjel-3474 119 6 , , PUNCT cjel-3474 119 7 beyond beyond ADP cjel-3474 119 8 red red NOUN cjel-3474 119 9 vs. vs. X cjel-3474 119 10 blue blue ADJ cjel-3474 119 11 : : PUNCT cjel-3474 119 12 political political ADJ cjel-3474 119 13 typology typology NOUN cjel-3474 119 14 14 14 NUM cjel-3474 119 15 ( ( PUNCT cjel-3474 119 16 2011 2011 NUM cjel-3474 119 17 ) ) PUNCT cjel-3474 119 18 ( ( PUNCT cjel-3474 119 19 finding find VERB cjel-3474 119 20 that that SCONJ cjel-3474 119 21 seventy seventy NUM cjel-3474 119 22 - - PUNCT cjel-3474 119 23 one one NUM cjel-3474 119 24 percent percent NOUN cjel-3474 119 25 of of ADP cjel-3474 119 26 the the DET cjel-3474 119 27 general general ADJ cjel-3474 119 28 public public NOUN cjel-3474 119 29 think think VERB cjel-3474 119 30 that that SCONJ cjel-3474 119 31 “ " PUNCT cjel-3474 119 32 this this DET cjel-3474 119 33 country country NOUN cjel-3474 119 34 should should AUX cjel-3474 119 35 do do VERB cjel-3474 119 36 whatever whatever PRON cjel-3474 119 37 it it PRON cjel-3474 119 38 takes take VERB cjel-3474 119 39 to to PART cjel-3474 119 40 protect protect VERB cjel-3474 119 41 the the DET cjel-3474 119 42 environment environment NOUN cjel-3474 119 43 ” " PUNCT cjel-3474 119 44 ) ) PUNCT cjel-3474 119 45 . . PUNCT cjel-3474 120 1 17 17 NUM cjel-3474 120 2 . . PUNCT cjel-3474 121 1 a a DET cjel-3474 121 2 tax tax NOUN cjel-3474 121 3 expenditure expenditure NOUN cjel-3474 121 4 is be AUX cjel-3474 121 5 a a DET cjel-3474 121 6 term term NOUN cjel-3474 121 7 that that PRON cjel-3474 121 8 describes describe VERB cjel-3474 121 9 an an DET cjel-3474 121 10 incentive incentive NOUN cjel-3474 121 11 program program NOUN cjel-3474 121 12 in in ADP cjel-3474 121 13 which which PRON cjel-3474 121 14 tax tax NOUN cjel-3474 121 15 benefits benefit NOUN cjel-3474 121 16 — — PUNCT cjel-3474 121 17 relative relative ADJ cjel-3474 121 18 to to ADP cjel-3474 121 19 “ " PUNCT cjel-3474 121 20 normal normal ADJ cjel-3474 121 21 ” " PUNCT cjel-3474 121 22 tax tax NOUN cjel-3474 121 23 treatment treatment NOUN cjel-3474 121 24 — — PUNCT cjel-3474 121 25 are be AUX cjel-3474 121 26 used use VERB cjel-3474 121 27 to to PART cjel-3474 121 28 encourage encourage VERB cjel-3474 121 29 or or CCONJ cjel-3474 121 30 reward reward VERB cjel-3474 121 31 behavior behavior NOUN cjel-3474 121 32 . . PUNCT cjel-3474 122 1 colloquially colloquially ADV cjel-3474 122 2 , , PUNCT cjel-3474 122 3 a a DET cjel-3474 122 4 tax tax NOUN cjel-3474 122 5 expenditure expenditure NOUN cjel-3474 122 6 often often ADV cjel-3474 122 7 is be AUX cjel-3474 122 8 referred refer VERB cjel-3474 122 9 to to ADP cjel-3474 122 10 as as ADP cjel-3474 122 11 “ " PUNCT cjel-3474 122 12 spending spending NOUN cjel-3474 122 13 ” " PUNCT cjel-3474 122 14 through through ADP cjel-3474 122 15 the the DET cjel-3474 122 16 tax tax NOUN cjel-3474 122 17 code code NOUN cjel-3474 122 18 . . PUNCT cjel-3474 123 1 see see VERB cjel-3474 123 2 , , PUNCT cjel-3474 123 3 e.g. e.g. ADV cjel-3474 123 4 , , PUNCT cjel-3474 123 5 c. c. PROPN cjel-3474 123 6 eugene eugene PROPN cjel-3474 123 7 steuerle steuerle PROPN cjel-3474 123 8 , , PUNCT cjel-3474 123 9 contemporary contemporary PROPN cjel-3474 123 10 u.s u.s PROPN cjel-3474 123 11 . . PROPN cjel-3474 123 12 tax tax NOUN cjel-3474 123 13 policy policy NOUN cjel-3474 123 14 293 293 NUM cjel-3474 123 15 ( ( PUNCT cjel-3474 123 16 2008 2008 NUM cjel-3474 123 17 ) ) PUNCT cjel-3474 123 18 ( ( PUNCT cjel-3474 123 19 defining define VERB cjel-3474 123 20 tax tax NOUN cjel-3474 123 21 expenditures expenditure NOUN cjel-3474 123 22 as as ADP cjel-3474 123 23 “ " PUNCT cjel-3474 123 24 [ [ X cjel-3474 123 25 s]pending s]pende VERB cjel-3474 123 26 programs program NOUN cjel-3474 123 27 channeled channel VERB cjel-3474 123 28 through through ADP cjel-3474 123 29 the the DET cjel-3474 123 30 tax tax NOUN cjel-3474 123 31 system system NOUN cjel-3474 123 32 ” " PUNCT cjel-3474 123 33 ) ) PUNCT cjel-3474 123 34 . . PUNCT cjel-3474 124 1 see see VERB cjel-3474 124 2 generally generally ADV cjel-3474 124 3 stanley stanley PROPN cjel-3474 124 4 s. s. PROPN cjel-3474 124 5 surrey surrey PROPN cjel-3474 124 6 & & CCONJ cjel-3474 124 7 paul paul PROPN cjel-3474 124 8 r. r. PROPN cjel-3474 124 9 mcdaniel mcdaniel PROPN cjel-3474 124 10 , , PUNCT cjel-3474 124 11 tax tax NOUN cjel-3474 124 12 expenditures expenditure NOUN cjel-3474 124 13 25–27 25–27 NUM cjel-3474 124 14 ( ( PUNCT cjel-3474 124 15 1985 1985 NUM cjel-3474 124 16 ) ) PUNCT cjel-3474 124 17 ; ; PUNCT cjel-3474 125 1 stanley stanley PROPN cjel-3474 125 2 s. s. PROPN cjel-3474 125 3 surrey surrey PROPN cjel-3474 125 4 , , PUNCT cjel-3474 125 5 pathways pathway NOUN cjel-3474 125 6 to to PART cjel-3474 125 7 tax tax NOUN cjel-3474 125 8 reform reform NOUN cjel-3474 125 9 : : PUNCT cjel-3474 125 10 the the DET cjel-3474 125 11 concept concept NOUN cjel-3474 125 12 of of ADP cjel-3474 125 13 tax tax NOUN cjel-3474 125 14 expenditures expenditure NOUN cjel-3474 125 15 ( ( PUNCT cjel-3474 125 16 1973 1973 NUM cjel-3474 125 17 ) ) PUNCT cjel-3474 125 18 ( ( PUNCT cjel-3474 125 19 serving serve VERB cjel-3474 125 20 as as ADP cjel-3474 125 21 a a DET cjel-3474 125 22 classic classic ADJ cjel-3474 125 23 work work NOUN cjel-3474 125 24 on on ADP cjel-3474 125 25 tax tax NOUN cjel-3474 125 26 expenditures expenditure NOUN cjel-3474 125 27 ) ) PUNCT cjel-3474 125 28 ; ; PUNCT cjel-3474 125 29 j. j. PROPN cjel-3474 125 30 clifton clifton PROPN cjel-3474 125 31 fleming fleming PROPN cjel-3474 125 32 jr jr PROPN cjel-3474 125 33 . . PROPN cjel-3474 125 34 & & CCONJ cjel-3474 125 35 robert robert PROPN cjel-3474 125 36 j. j. PROPN cjel-3474 125 37 peroni peroni PROPN cjel-3474 125 38 , , PUNCT cjel-3474 125 39 reinvigorating reinvigorate VERB cjel-3474 125 40 tax tax NOUN cjel-3474 125 41 expenditure expenditure NOUN cjel-3474 125 42 analysis analysis NOUN cjel-3474 125 43 and and CCONJ cjel-3474 125 44 its its PRON cjel-3474 125 45 international international ADJ cjel-3474 125 46 dimension dimension NOUN cjel-3474 125 47 , , PUNCT cjel-3474 125 48 27 27 NUM cjel-3474 125 49 va va NOUN cjel-3474 125 50 . . PUNCT cjel-3474 125 51 tax tax PROPN cjel-3474 125 52 rev rev PROPN cjel-3474 125 53 . . PROPN cjel-3474 125 54 437 437 NUM cjel-3474 125 55 ( ( PUNCT cjel-3474 125 56 2008 2008 NUM cjel-3474 125 57 ) ) PUNCT cjel-3474 125 58 ( ( PUNCT cjel-3474 125 59 providing provide VERB cjel-3474 125 60 a a DET cjel-3474 125 61 recent recent ADJ cjel-3474 125 62 assessment assessment NOUN cjel-3474 125 63 of of ADP cjel-3474 125 64 tax tax NOUN cjel-3474 125 65 expenditures expenditure NOUN cjel-3474 125 66 ) ) PUNCT cjel-3474 125 67 . . PUNCT cjel-3474 126 1 18 18 NUM cjel-3474 126 2 . . PUNCT cjel-3474 127 1 congress congress PROPN cjel-3474 127 2 made make VERB cjel-3474 127 3 the the DET cjel-3474 127 4 conservation conservation NOUN cjel-3474 127 5 easement easement ADJ cjel-3474 127 6 tax tax NOUN cjel-3474 127 7 expenditure expenditure NOUN cjel-3474 127 8 a a DET cjel-3474 127 9 permanent permanent ADJ cjel-3474 127 10 part part NOUN cjel-3474 127 11 of of ADP cjel-3474 127 12 the the DET cjel-3474 127 13 code code NOUN cjel-3474 127 14 in in ADP cjel-3474 127 15 1980 1980 NUM cjel-3474 127 16 . . PUNCT cjel-3474 128 1 see see VERB cjel-3474 128 2 infra infra NOUN cjel-3474 128 3 part part NOUN cjel-3474 128 4 ii.a ii.a PROPN cjel-3474 128 5 ( ( PUNCT cjel-3474 128 6 providing provide VERB cjel-3474 128 7 a a DET cjel-3474 128 8 synopsis synopsis NOUN cjel-3474 128 9 of of ADP cjel-3474 128 10 the the DET cjel-3474 128 11 legislative legislative ADJ cjel-3474 128 12 history history NOUN cjel-3474 128 13 of of ADP cjel-3474 128 14 the the DET cjel-3474 128 15 6 6 NUM cjel-3474 128 16 columbia columbia PROPN cjel-3474 128 17 journal journal PROPN cjel-3474 128 18 of of ADP cjel-3474 128 19 environmental environmental ADJ cjel-3474 128 20 law law NOUN cjel-3474 129 1 [ [ X cjel-3474 129 2 vol vol NOUN cjel-3474 129 3 . . PUNCT cjel-3474 130 1 37:1 37:1 NUM cjel-3474 130 2     SPACE cjel-3474 130 3 granted grant VERB cjel-3474 130 4 . . PUNCT cjel-3474 131 1 but but CCONJ cjel-3474 131 2 what what PRON cjel-3474 131 3 is be AUX cjel-3474 131 4 the the DET cjel-3474 131 5 value value NOUN cjel-3474 131 6 of of ADP cjel-3474 131 7 conservation conservation NOUN cjel-3474 131 8 , , PUNCT cjel-3474 131 9 and and CCONJ cjel-3474 131 10 , , PUNCT cjel-3474 131 11 in in ADP cjel-3474 131 12 particular particular ADJ cjel-3474 131 13 , , PUNCT cjel-3474 131 14 what what PRON cjel-3474 131 15 is be AUX cjel-3474 131 16 the the DET cjel-3474 131 17 value value NOUN cjel-3474 131 18 of of ADP cjel-3474 131 19 the the DET cjel-3474 131 20 conservation conservation NOUN cjel-3474 131 21 easement easement ADJ cjel-3474 131 22 tax tax NOUN cjel-3474 131 23 expenditure expenditure NOUN cjel-3474 131 24 ? ? PUNCT cjel-3474 132 1 what what PRON cjel-3474 132 2 are be AUX cjel-3474 132 3 the the DET cjel-3474 132 4 benefits benefit NOUN cjel-3474 132 5 ? ? PUNCT cjel-3474 133 1 do do AUX cjel-3474 133 2 the the DET cjel-3474 133 3 costs cost NOUN cjel-3474 133 4 of of ADP cjel-3474 133 5 the the DET cjel-3474 133 6 program program NOUN cjel-3474 133 7 exceed exceed VERB cjel-3474 133 8 the the DET cjel-3474 133 9 benefits benefit NOUN cjel-3474 133 10 ? ? PUNCT cjel-3474 134 1 these these PRON cjel-3474 134 2 are be AUX cjel-3474 134 3 important important ADJ cjel-3474 134 4 questions question NOUN cjel-3474 134 5 to to PART cjel-3474 134 6 ask ask VERB cjel-3474 134 7 of of ADP cjel-3474 134 8 any any DET cjel-3474 134 9 tax tax NOUN cjel-3474 134 10 or or CCONJ cjel-3474 134 11 spending spending NOUN cjel-3474 134 12 program program NOUN cjel-3474 134 13 , , PUNCT cjel-3474 134 14 and and CCONJ cjel-3474 134 15 are be AUX cjel-3474 134 16 especially especially ADV cjel-3474 134 17 important important ADJ cjel-3474 134 18 now now ADV cjel-3474 134 19 in in ADP cjel-3474 134 20 light light NOUN cjel-3474 134 21 of of ADP cjel-3474 134 22 the the DET cjel-3474 134 23 wider wide ADJ cjel-3474 134 24 discussion discussion NOUN cjel-3474 134 25 about about ADP cjel-3474 134 26 the the DET cjel-3474 134 27 value value NOUN cjel-3474 134 28 of of ADP cjel-3474 134 29 tax tax NOUN cjel-3474 134 30 expenditures.19 expenditures.19 NOUN cjel-3474 134 31 accordingly accordingly ADV cjel-3474 134 32 , , PUNCT cjel-3474 134 33 it it PRON cjel-3474 134 34 is be AUX cjel-3474 134 35 time time NOUN cjel-3474 134 36 for for ADP cjel-3474 134 37 an an DET cjel-3474 134 38 assessment assessment NOUN cjel-3474 134 39 of of ADP cjel-3474 134 40 the the DET cjel-3474 134 41 conservation conservation NOUN cjel-3474 134 42 easement easement ADJ cjel-3474 134 43 tax tax NOUN cjel-3474 134 44 expenditure expenditure NOUN cjel-3474 134 45 — — PUNCT cjel-3474 134 46 should should AUX cjel-3474 134 47 the the DET cjel-3474 134 48 program program NOUN cjel-3474 134 49 be be AUX cjel-3474 134 50 kept keep VERB cjel-3474 134 51 , , PUNCT cjel-3474 134 52 modified modify VERB cjel-3474 134 53 , , PUNCT cjel-3474 134 54 or or CCONJ cjel-3474 134 55 eliminated eliminate VERB cjel-3474 134 56 ? ? PUNCT cjel-3474 135 1 this this DET cjel-3474 135 2 article article NOUN cjel-3474 135 3 first first ADV cjel-3474 135 4 undertakes undertake VERB cjel-3474 135 5 to to PART cjel-3474 135 6 provide provide VERB cjel-3474 135 7 such such DET cjel-3474 135 8 an an DET cjel-3474 135 9 assessment assessment NOUN cjel-3474 135 10 by by ADP cjel-3474 135 11 considering consider VERB cjel-3474 135 12 the the DET cjel-3474 135 13 costs cost NOUN cjel-3474 135 14 and and CCONJ cjel-3474 135 15 benefits benefit NOUN cjel-3474 135 16 of of ADP cjel-3474 135 17 the the DET cjel-3474 135 18 program program NOUN cjel-3474 135 19 . . PUNCT cjel-3474 136 1 part part NOUN cjel-3474 136 2 i i PRON cjel-3474 136 3 of of ADP cjel-3474 136 4 the the DET cjel-3474 136 5 article article NOUN cjel-3474 136 6 finds find VERB cjel-3474 136 7 that that SCONJ cjel-3474 136 8 , , PUNCT cjel-3474 136 9 although although SCONJ cjel-3474 136 10 it it PRON cjel-3474 136 11 is be AUX cjel-3474 136 12 feasible feasible ADJ cjel-3474 136 13 to to PART cjel-3474 136 14 assess assess VERB cjel-3474 136 15 program program NOUN cjel-3474 136 16 costs cost NOUN cjel-3474 136 17 , , PUNCT cjel-3474 136 18 a a DET cjel-3474 136 19 comparable comparable ADJ cjel-3474 136 20 evaluation evaluation NOUN cjel-3474 136 21 of of ADP cjel-3474 136 22 program program NOUN cjel-3474 136 23 benefits benefit NOUN cjel-3474 136 24 is be AUX cjel-3474 136 25 not not PART cjel-3474 136 26 possible possible ADJ cjel-3474 136 27 because because SCONJ cjel-3474 136 28 there there PRON cjel-3474 136 29 is be VERB cjel-3474 136 30 no no DET cjel-3474 136 31 good good ADJ cjel-3474 136 32 measure measure NOUN cjel-3474 136 33 for for ADP cjel-3474 136 34 conservation conservation NOUN cjel-3474 136 35 benefits benefit NOUN cjel-3474 136 36 . . PUNCT cjel-3474 137 1 as as ADP cjel-3474 137 2 part part NOUN cjel-3474 137 3 i i PRON cjel-3474 137 4 reveals reveal VERB cjel-3474 137 5 , , PUNCT cjel-3474 137 6 conservation conservation NOUN cjel-3474 137 7 value value NOUN cjel-3474 137 8 is be AUX cjel-3474 137 9 , , PUNCT cjel-3474 137 10 to to ADP cjel-3474 137 11 a a DET cjel-3474 137 12 certain certain ADJ cjel-3474 137 13 extent extent NOUN cjel-3474 137 14 , , PUNCT cjel-3474 137 15 unknown unknown ADJ cjel-3474 137 16 and and CCONJ cjel-3474 137 17 misunderstood misunderstood NOUN cjel-3474 137 18 , , PUNCT cjel-3474 137 19 making make VERB cjel-3474 137 20 it it PRON cjel-3474 137 21 difficult difficult ADJ cjel-3474 137 22 to to PART cjel-3474 137 23 verify verify VERB cjel-3474 137 24 the the DET cjel-3474 137 25 accuracy accuracy NOUN cjel-3474 137 26 of of ADP cjel-3474 137 27 the the DET cjel-3474 137 28 prevailing prevail VERB cjel-3474 137 29 background background NOUN cjel-3474 137 30 assumption assumption NOUN cjel-3474 137 31 that that SCONJ cjel-3474 137 32 the the DET cjel-3474 137 33 benefits benefit NOUN cjel-3474 137 34 of of ADP cjel-3474 137 35 the the DET cjel-3474 137 36 easement easement ADJ cjel-3474 137 37 program program NOUN cjel-3474 137 38 exceed exceed VERB cjel-3474 137 39 the the DET cjel-3474 137 40 costs cost NOUN cjel-3474 137 41 . . PUNCT cjel-3474 138 1 critically critically ADV cjel-3474 138 2 , , PUNCT cjel-3474 138 3 this this DET cjel-3474 138 4 background background NOUN cjel-3474 138 5 assumption assumption NOUN cjel-3474 138 6 can can AUX cjel-3474 138 7 be be AUX cjel-3474 138 8 traced trace VERB cjel-3474 138 9 to to ADP cjel-3474 138 10 an an DET cjel-3474 138 11 overlooked overlook VERB cjel-3474 138 12 aspect aspect NOUN cjel-3474 138 13 of of ADP cjel-3474 138 14 the the DET cjel-3474 138 15 incentive incentive NOUN cjel-3474 138 16 ; ; PUNCT cjel-3474 138 17 namely namely ADV cjel-3474 138 18 , , PUNCT cjel-3474 138 19 that that SCONJ cjel-3474 138 20 the the DET cjel-3474 138 21 tax tax NOUN cjel-3474 138 22 benefit benefit NOUN cjel-3474 138 23 received receive VERB cjel-3474 138 24 by by ADP cjel-3474 138 25 the the DET cjel-3474 138 26 donor donor NOUN cjel-3474 138 27 is be AUX cjel-3474 138 28 not not PART cjel-3474 138 29 directly directly ADV cjel-3474 138 30 related relate VERB cjel-3474 138 31 to to ADP cjel-3474 138 32 the the DET cjel-3474 138 33 conservation conservation NOUN cjel-3474 138 34 value value NOUN cjel-3474 138 35 of of ADP cjel-3474 138 36 the the DET cjel-3474 138 37 contributed contribute VERB cjel-3474 138 38 easement easement NOUN cjel-3474 138 39 . . PUNCT cjel-3474 139 1 as as SCONJ cjel-3474 139 2 discussed discuss VERB cjel-3474 139 3 in in ADP cjel-3474 139 4 parts part NOUN cjel-3474 139 5 i i PROPN cjel-3474 139 6 and and CCONJ cjel-3474 139 7 ii ii PROPN cjel-3474 139 8 , , PUNCT cjel-3474 139 9 this this PRON cjel-3474 139 10 is be AUX cjel-3474 139 11 exceptional exceptional ADJ cjel-3474 139 12 . . PUNCT cjel-3474 140 1 normally normally ADV cjel-3474 140 2 , , PUNCT cjel-3474 140 3 in in ADP cjel-3474 140 4 the the DET cjel-3474 140 5 charitable charitable ADJ cjel-3474 140 6 contribution contribution NOUN cjel-3474 140 7 context context NOUN cjel-3474 140 8 , , PUNCT cjel-3474 140 9 a a DET cjel-3474 140 10 direct direct ADJ cjel-3474 140 11 relationship relationship NOUN cjel-3474 140 12 exists exist VERB cjel-3474 140 13 between between ADP cjel-3474 140 14 the the DET cjel-3474 140 15 benefit benefit NOUN cjel-3474 140 16 to to ADP cjel-3474 140 17 the the DET cjel-3474 140 18 donor donor NOUN cjel-3474 140 19 and and CCONJ cjel-3474 140 20 the the DET cjel-3474 140 21 benefit benefit NOUN cjel-3474 140 22 to to ADP cjel-3474 140 23 charity.20 charity.20 PROPN cjel-3474 140 24 but but CCONJ cjel-3474 140 25 with with ADP cjel-3474 140 26 conservation conservation NOUN cjel-3474 140 27 easements easement NOUN cjel-3474 140 28 , , PUNCT cjel-3474 140 29 the the DET cjel-3474 140 30 tax tax NOUN cjel-3474 140 31 benefit benefit NOUN cjel-3474 140 32 is be AUX cjel-3474 140 33 not not PART cjel-3474 140 34 based base VERB cjel-3474 140 35 on on ADP cjel-3474 140 36 the the DET cjel-3474 140 37 benefit benefit NOUN cjel-3474 140 38 to to ADP cjel-3474 140 39 charity charity NOUN cjel-3474 140 40 ( ( PUNCT cjel-3474 140 41 the the DET cjel-3474 140 42 easement easement NOUN cjel-3474 140 43 ’s ’s PART cjel-3474 140 44 conservation conservation NOUN cjel-3474 140 45 value value NOUN cjel-3474 140 46 ) ) PUNCT cjel-3474 140 47 , , PUNCT cjel-3474 140 48 but but CCONJ cjel-3474 140 49 rather rather ADV cjel-3474 140 50 is be AUX cjel-3474 140 51 based base VERB cjel-3474 140 52 on on ADP cjel-3474 140 53 the the DET cjel-3474 140 54 lost lose VERB cjel-3474 140 55 economic economic ADJ cjel-3474 140 56 development development NOUN cjel-3474 140 57 value value NOUN cjel-3474 140 58 represented represent VERB cjel-3474 140 59 by by ADP cjel-3474 140 60 the the DET cjel-3474 140 61 easement.21 easement.21 PROPN cjel-3474 140 62 the the DET cjel-3474 140 63 mismatch mismatch NOUN cjel-3474 140 64 between between ADP cjel-3474 140 65 the the DET cjel-3474 140 66 tax tax NOUN cjel-3474 140 67 benefit benefit NOUN cjel-3474 140 68 and and CCONJ cjel-3474 140 69 conservation conservation NOUN cjel-3474 140 70 value value NOUN cjel-3474 140 71 means mean VERB cjel-3474 140 72 that that SCONJ cjel-3474 140 73 the the DET cjel-3474 140 74 measure measure NOUN cjel-3474 140 75 for for ADP cjel-3474 140 76 the the DET cjel-3474 140 77 benefit benefit NOUN cjel-3474 140 78 under under ADP cjel-3474 140 79 present present ADJ cjel-3474 140 80 law law NOUN cjel-3474 140 81 is be AUX cjel-3474 140 82 both both CCONJ cjel-3474 140 83 erroneous erroneous ADJ cjel-3474 140 84 and and CCONJ cjel-3474 140 85 harmful harmful ADJ cjel-3474 140 86 . . PUNCT cjel-3474 141 1 because because SCONJ cjel-3474 141 2 the the DET cjel-3474 141 3 easement easement ADJ cjel-3474 141 4 value value NOUN cjel-3474 141 5 has have AUX cjel-3474 141 6 come come VERB cjel-3474 141 7 to to PART cjel-3474 141 8 be be AUX cjel-3474 141 9 identified identify VERB cjel-3474 141 10 by by ADP cjel-3474 141 11 taxpayers taxpayer NOUN cjel-3474 141 12 and and CCONJ cjel-3474 141 13 the the DET cjel-3474 141 14 internal internal ADJ cjel-3474 141 15 revenue revenue NOUN cjel-3474 141 16 service service NOUN cjel-3474 141 17 ( ( PUNCT cjel-3474 141 18 “ " PUNCT cjel-3474 141 19 irs irs PROPN cjel-3474 141 20 ” " PUNCT cjel-3474 141 21 ) ) PUNCT cjel-3474 141 22 with with ADP cjel-3474 141 23 lost lose VERB cjel-3474 141 24 economic economic ADJ cjel-3474 141 25 development development NOUN cjel-3474 141 26 value value NOUN cjel-3474 141 27 , , PUNCT cjel-3474 141 28 conservation conservation NOUN cjel-3474 141 29 has have AUX cjel-3474 141 30 been be AUX cjel-3474 141 31 program program NOUN cjel-3474 141 32 ) ) PUNCT cjel-3474 141 33 . . PUNCT cjel-3474 142 1 references reference NOUN cjel-3474 142 2 to to ADP cjel-3474 142 3 “ " PUNCT cjel-3474 142 4 the the DET cjel-3474 142 5 code code NOUN cjel-3474 142 6 ” " PUNCT cjel-3474 142 7 are be AUX cjel-3474 142 8 to to ADP cjel-3474 142 9 the the DET cjel-3474 142 10 internal internal ADJ cjel-3474 142 11 revenue revenue NOUN cjel-3474 142 12 code code NOUN cjel-3474 142 13 of of ADP cjel-3474 142 14 1986 1986 NUM cjel-3474 142 15 , , PUNCT cjel-3474 142 16 as as SCONJ cjel-3474 142 17 amended amend VERB cjel-3474 142 18 . . PUNCT cjel-3474 143 1 19 19 NUM cjel-3474 143 2 . . PUNCT cjel-3474 143 3 currently currently ADV cjel-3474 143 4 , , PUNCT cjel-3474 143 5 tax tax NOUN cjel-3474 143 6 expenditures expenditure NOUN cjel-3474 143 7 are be AUX cjel-3474 143 8 a a DET cjel-3474 143 9 focal focal ADJ cjel-3474 143 10 point point NOUN cjel-3474 143 11 of of ADP cjel-3474 143 12 discussions discussion NOUN cjel-3474 143 13 about about ADP cjel-3474 143 14 tax tax NOUN cjel-3474 143 15 reform reform NOUN cjel-3474 143 16 and and CCONJ cjel-3474 143 17 deficit deficit NOUN cjel-3474 143 18 reduction reduction NOUN cjel-3474 143 19 . . PUNCT cjel-3474 144 1 for for ADP cjel-3474 144 2 example example NOUN cjel-3474 144 3 , , PUNCT cjel-3474 144 4 one one NUM cjel-3474 144 5 leading lead VERB cjel-3474 144 6 proposal proposal NOUN cjel-3474 144 7 has have AUX cjel-3474 144 8 advocated advocate VERB cjel-3474 144 9 for for ADP cjel-3474 144 10 the the DET cjel-3474 144 11 elimination elimination NOUN cjel-3474 144 12 or or CCONJ cjel-3474 144 13 substantial substantial ADJ cjel-3474 144 14 curtailment curtailment NOUN cjel-3474 144 15 of of ADP cjel-3474 144 16 many many ADJ cjel-3474 144 17 tax tax NOUN cjel-3474 144 18 expenditures expenditure NOUN cjel-3474 144 19 . . PUNCT cjel-3474 145 1 see see VERB cjel-3474 145 2 nat’l nat’l NOUN cjel-3474 145 3 comm’n comm’n NOUN cjel-3474 145 4 on on ADP cjel-3474 145 5 fiscal fiscal ADJ cjel-3474 145 6 responsibility responsibility NOUN cjel-3474 145 7 and and CCONJ cjel-3474 145 8 reform reform NOUN cjel-3474 145 9 , , PUNCT cjel-3474 145 10 the the DET cjel-3474 145 11 moment moment NOUN cjel-3474 145 12 of of ADP cjel-3474 145 13 truth truth NOUN cjel-3474 145 14 15 15 NUM cjel-3474 145 15 , , PUNCT cjel-3474 145 16 28–34 28–34 NUM cjel-3474 145 17 ( ( PUNCT cjel-3474 145 18 2010 2010 NUM cjel-3474 145 19 ) ) PUNCT cjel-3474 145 20 . . PUNCT cjel-3474 146 1 20 20 NUM cjel-3474 146 2 . . X cjel-3474 147 1 see see VERB cjel-3474 147 2 infra infra NOUN cjel-3474 147 3 part part NOUN cjel-3474 147 4 i.b i.b PROPN cjel-3474 147 5 . . PROPN cjel-3474 147 6 21 21 NUM cjel-3474 147 7 . . PUNCT cjel-3474 148 1 see see VERB cjel-3474 148 2 infra infra NOUN cjel-3474 148 3 part part NOUN cjel-3474 148 4 i.a i.a PROPN cjel-3474 148 5 . . PROPN cjel-3474 148 6 2012 2012 NUM cjel-3474 148 7 ] ] PUNCT cjel-3474 149 1 the the DET cjel-3474 149 2 conservation conservation NOUN cjel-3474 149 3 easement easement ADJ cjel-3474 149 4 tax tax NOUN cjel-3474 149 5 expenditure expenditure NOUN cjel-3474 149 6 7 7 NUM cjel-3474 149 7     SPACE cjel-3474 149 8 undermined.22 undermined.22 NOUN cjel-3474 149 9 undue undue ADJ cjel-3474 149 10 attention attention NOUN cjel-3474 149 11 and and CCONJ cjel-3474 149 12 resources resource NOUN cjel-3474 149 13 have have AUX cjel-3474 149 14 been be AUX cjel-3474 149 15 placed place VERB cjel-3474 149 16 on on ADP cjel-3474 149 17 divining divine VERB cjel-3474 149 18 a a DET cjel-3474 149 19 largely largely ADV cjel-3474 149 20 fictional fictional ADJ cjel-3474 149 21 , , PUNCT cjel-3474 149 22 subjective subjective ADJ cjel-3474 149 23 , , PUNCT cjel-3474 149 24 and and CCONJ cjel-3474 149 25 misleading misleading ADJ cjel-3474 149 26 number number NOUN cjel-3474 149 27 . . PUNCT cjel-3474 150 1 further far ADV cjel-3474 150 2 , , PUNCT cjel-3474 150 3 this this DET cjel-3474 150 4 misplaced misplaced ADJ cjel-3474 150 5 focus focus NOUN cjel-3474 150 6 has have AUX cjel-3474 150 7 inhibited inhibit VERB cjel-3474 150 8 the the DET cjel-3474 150 9 ability ability NOUN cjel-3474 150 10 to to PART cjel-3474 150 11 assess assess VERB cjel-3474 150 12 the the DET cjel-3474 150 13 effectiveness effectiveness NOUN cjel-3474 150 14 of of ADP cjel-3474 150 15 the the DET cjel-3474 150 16 program program NOUN cjel-3474 150 17 and and CCONJ cjel-3474 150 18 hindered hinder VERB cjel-3474 150 19 the the DET cjel-3474 150 20 development development NOUN cjel-3474 150 21 of of ADP cjel-3474 150 22 standards standard NOUN cjel-3474 150 23 for for ADP cjel-3474 150 24 , , PUNCT cjel-3474 150 25 and and CCONJ cjel-3474 150 26 an an DET cjel-3474 150 27 understanding understanding NOUN cjel-3474 150 28 of of ADP cjel-3474 150 29 , , PUNCT cjel-3474 150 30 the the DET cjel-3474 150 31 conservation conservation NOUN cjel-3474 150 32 value value NOUN cjel-3474 150 33 of of ADP cjel-3474 150 34 easements easement NOUN cjel-3474 150 35 . . PUNCT cjel-3474 151 1 accordingly accordingly ADV cjel-3474 151 2 , , PUNCT cjel-3474 151 3 part part PROPN cjel-3474 151 4 ii ii NOUN cjel-3474 151 5 of of ADP cjel-3474 151 6 the the DET cjel-3474 151 7 article article NOUN cjel-3474 151 8 argues argue VERB cjel-3474 151 9 for for ADP cjel-3474 151 10 an an DET cjel-3474 151 11 alternative alternative ADJ cjel-3474 151 12 measure measure NOUN cjel-3474 151 13 of of ADP cjel-3474 151 14 the the DET cjel-3474 151 15 tax tax NOUN cjel-3474 151 16 benefit benefit NOUN cjel-3474 151 17 . . PUNCT cjel-3474 152 1 the the DET cjel-3474 152 2 new new ADJ cjel-3474 152 3 measure measure NOUN cjel-3474 152 4 should should AUX cjel-3474 152 5 , , PUNCT cjel-3474 152 6 in in ADP cjel-3474 152 7 theory theory NOUN cjel-3474 152 8 , , PUNCT cjel-3474 152 9 be be AUX cjel-3474 152 10 based base VERB cjel-3474 152 11 on on ADP cjel-3474 152 12 the the DET cjel-3474 152 13 conservation conservation NOUN cjel-3474 152 14 value value NOUN cjel-3474 152 15 of of ADP cjel-3474 152 16 the the DET cjel-3474 152 17 easement easement NOUN cjel-3474 152 18 . . PUNCT cjel-3474 153 1 however however ADV cjel-3474 153 2 , , PUNCT cjel-3474 153 3 because because SCONJ cjel-3474 153 4 conservation conservation NOUN cjel-3474 153 5 value value NOUN cjel-3474 153 6 is be AUX cjel-3474 153 7 difficult difficult ADJ cjel-3474 153 8 to to PART cjel-3474 153 9 quantify quantify VERB cjel-3474 153 10 , , PUNCT cjel-3474 153 11 other other ADJ cjel-3474 153 12 measures measure NOUN cjel-3474 153 13 should should AUX cjel-3474 153 14 be be AUX cjel-3474 153 15 considered consider VERB cjel-3474 153 16 . . PUNCT cjel-3474 154 1 the the DET cjel-3474 154 2 article article NOUN cjel-3474 154 3 weighs weigh VERB cjel-3474 154 4 two two NUM cjel-3474 154 5 : : PUNCT cjel-3474 154 6 one one NUM cjel-3474 154 7 based base VERB cjel-3474 154 8 on on ADP cjel-3474 154 9 a a DET cjel-3474 154 10 percentage percentage NOUN cjel-3474 154 11 of of ADP cjel-3474 154 12 the the DET cjel-3474 154 13 fair fair ADJ cjel-3474 154 14 market market NOUN cjel-3474 154 15 value value NOUN cjel-3474 154 16 of of ADP cjel-3474 154 17 the the DET cjel-3474 154 18 entire entire ADJ cjel-3474 154 19 property property NOUN cjel-3474 154 20 interest interest NOUN cjel-3474 154 21 , , PUNCT cjel-3474 154 22 and and CCONJ cjel-3474 154 23 another another PRON cjel-3474 154 24 based base VERB cjel-3474 154 25 on on ADP cjel-3474 154 26 a a DET cjel-3474 154 27 percentage percentage NOUN cjel-3474 154 28 of of ADP cjel-3474 154 29 the the DET cjel-3474 154 30 donor donor NOUN cjel-3474 154 31 ’s ’s PART cjel-3474 154 32 cost cost NOUN cjel-3474 154 33 - - PUNCT cjel-3474 154 34 basis basis NOUN cjel-3474 154 35 in in ADP cjel-3474 154 36 the the DET cjel-3474 154 37 property property NOUN cjel-3474 154 38 . . PUNCT cjel-3474 155 1 while while SCONJ cjel-3474 155 2 either either DET cjel-3474 155 3 measure measure NOUN cjel-3474 155 4 should should AUX cjel-3474 155 5 reduce reduce VERB cjel-3474 155 6 waste waste NOUN cjel-3474 155 7 and and CCONJ cjel-3474 155 8 abuse abuse NOUN cjel-3474 155 9 and and CCONJ cjel-3474 155 10 allow allow VERB cjel-3474 155 11 for for ADP cjel-3474 155 12 a a DET cjel-3474 155 13 better well ADJ cjel-3474 155 14 focus focus NOUN cjel-3474 155 15 on on ADP cjel-3474 155 16 conservation conservation NOUN cjel-3474 155 17 value value NOUN cjel-3474 155 18 , , PUNCT cjel-3474 155 19 on on ADP cjel-3474 155 20 balance balance NOUN cjel-3474 155 21 , , PUNCT cjel-3474 155 22 using use VERB cjel-3474 155 23 a a DET cjel-3474 155 24 percentage percentage NOUN cjel-3474 155 25 of of ADP cjel-3474 155 26 the the DET cjel-3474 155 27 value value NOUN cjel-3474 155 28 of of ADP cjel-3474 155 29 the the DET cjel-3474 155 30 entire entire ADJ cjel-3474 155 31 property property NOUN cjel-3474 155 32 interest interest NOUN cjel-3474 155 33 likely likely ADV cjel-3474 155 34 would would AUX cjel-3474 155 35 make make VERB cjel-3474 155 36 for for ADP cjel-3474 155 37 a a DET cjel-3474 155 38 stronger strong ADJ cjel-3474 155 39 incentive incentive NOUN cjel-3474 155 40 . . PUNCT cjel-3474 156 1 part part PROPN cjel-3474 156 2 ii ii PROPN cjel-3474 156 3 also also ADV cjel-3474 156 4 argues argue VERB cjel-3474 156 5 that that SCONJ cjel-3474 156 6 the the DET cjel-3474 156 7 charitable charitable ADJ cjel-3474 156 8 deduction deduction NOUN cjel-3474 156 9 model model NOUN cjel-3474 156 10 for for ADP cjel-3474 156 11 conservation conservation NOUN cjel-3474 156 12 easements easement NOUN cjel-3474 156 13 is be AUX cjel-3474 156 14 flawed flawed ADJ cjel-3474 156 15 and and CCONJ cjel-3474 156 16 that that SCONJ cjel-3474 156 17 the the DET cjel-3474 156 18 deduction deduction NOUN cjel-3474 156 19 should should AUX cjel-3474 156 20 be be AUX cjel-3474 156 21 converted convert VERB cjel-3474 156 22 to to ADP cjel-3474 156 23 a a DET cjel-3474 156 24 credit credit NOUN cjel-3474 156 25 . . PUNCT cjel-3474 157 1 part part NOUN cjel-3474 157 2 iii iii NOUN cjel-3474 157 3 of of ADP cjel-3474 157 4 the the DET cjel-3474 157 5 article article NOUN cjel-3474 157 6 then then ADV cjel-3474 157 7 takes take VERB cjel-3474 157 8 up up ADP cjel-3474 157 9 the the DET cjel-3474 157 10 question question NOUN cjel-3474 157 11 of of ADP cjel-3474 157 12 how how SCONJ cjel-3474 157 13 reforms reform NOUN cjel-3474 157 14 to to ADP cjel-3474 157 15 the the DET cjel-3474 157 16 easement easement PROPN cjel-3474 157 17 program program NOUN cjel-3474 157 18 , , PUNCT cjel-3474 157 19 including include VERB cjel-3474 157 20 possible possible ADJ cjel-3474 157 21 conversion conversion NOUN cjel-3474 157 22 to to ADP cjel-3474 157 23 a a DET cjel-3474 157 24 credit credit NOUN cjel-3474 157 25 , , PUNCT cjel-3474 157 26 should should AUX cjel-3474 157 27 be be AUX cjel-3474 157 28 designed design VERB cjel-3474 157 29 . . PUNCT cjel-3474 158 1 this this DET cjel-3474 158 2 part part NOUN cjel-3474 158 3 argues argue VERB cjel-3474 158 4 that that SCONJ cjel-3474 158 5 to to PART cjel-3474 158 6 better well ADV cjel-3474 158 7 promote promote VERB cjel-3474 158 8 conservation conservation NOUN cjel-3474 158 9 and and CCONJ cjel-3474 158 10 to to PART cjel-3474 158 11 minimize minimize VERB cjel-3474 158 12 waste waste NOUN cjel-3474 158 13 and and CCONJ cjel-3474 158 14 abuse abuse NOUN cjel-3474 158 15 , , PUNCT cjel-3474 158 16 there there PRON cjel-3474 158 17 should should AUX cjel-3474 158 18 be be AUX cjel-3474 158 19 , , PUNCT cjel-3474 158 20 among among ADP cjel-3474 158 21 other other ADJ cjel-3474 158 22 reforms reform NOUN cjel-3474 158 23 , , PUNCT cjel-3474 158 24 different different ADJ cjel-3474 158 25 levels level NOUN cjel-3474 158 26 of of ADP cjel-3474 158 27 tax tax NOUN cjel-3474 158 28 benefits benefit NOUN cjel-3474 158 29 that that PRON cjel-3474 158 30 depend depend VERB cjel-3474 158 31 upon upon SCONJ cjel-3474 158 32 the the DET cjel-3474 158 33 satisfaction satisfaction NOUN cjel-3474 158 34 of of ADP cjel-3474 158 35 rules rule NOUN cjel-3474 158 36 designed design VERB cjel-3474 158 37 to to PART cjel-3474 158 38 secure secure VERB cjel-3474 158 39 conservation conservation NOUN cjel-3474 158 40 ends end NOUN cjel-3474 158 41 , , PUNCT cjel-3474 158 42 tighter tight ADJ cjel-3474 158 43 standards standard NOUN cjel-3474 158 44 for for ADP cjel-3474 158 45 conservation conservation NOUN cjel-3474 158 46 purposes purpose NOUN cjel-3474 158 47 , , PUNCT cjel-3474 158 48 elimination elimination NOUN cjel-3474 158 49 of of ADP cjel-3474 158 50 any any DET cjel-3474 158 51 tax tax NOUN cjel-3474 158 52 benefit benefit NOUN cjel-3474 158 53 for for ADP cjel-3474 158 54 certain certain ADJ cjel-3474 158 55 types type NOUN cjel-3474 158 56 of of ADP cjel-3474 158 57 easements easement NOUN cjel-3474 158 58 , , PUNCT cjel-3474 158 59 and and CCONJ cjel-3474 158 60 tougher tough ADJ cjel-3474 158 61 standards standard NOUN cjel-3474 158 62 on on ADP cjel-3474 158 63 land land NOUN cjel-3474 158 64 trust trust NOUN cjel-3474 158 65 eligibility eligibility NOUN cjel-3474 158 66 . . PUNCT cjel-3474 159 1 part part NOUN cjel-3474 159 2 iii iii PROPN cjel-3474 159 3 also also ADV cjel-3474 159 4 avers aver VERB cjel-3474 159 5 that that SCONJ cjel-3474 159 6 the the DET cjel-3474 159 7 role role NOUN cjel-3474 159 8 of of ADP cjel-3474 159 9 the the DET cjel-3474 159 10 federal federal ADJ cjel-3474 159 11 tax tax NOUN cjel-3474 159 12 incentive incentive NOUN cjel-3474 159 13 should should AUX cjel-3474 159 14 , , PUNCT cjel-3474 159 15 as as ADP cjel-3474 159 16 a a DET cjel-3474 159 17 general general ADJ cjel-3474 159 18 matter matter NOUN cjel-3474 159 19 , , PUNCT cjel-3474 159 20 be be AUX cjel-3474 159 21 secondary secondary ADJ cjel-3474 159 22 to to ADP cjel-3474 159 23 state state NOUN cjel-3474 159 24 and and CCONJ cjel-3474 159 25 local local ADJ cjel-3474 159 26 incentives incentive NOUN cjel-3474 159 27 , , PUNCT cjel-3474 159 28 at at ADP cjel-3474 159 29 least least ADJ cjel-3474 159 30 in in ADP cjel-3474 159 31 the the DET cjel-3474 159 32 absence absence NOUN cjel-3474 159 33 of of ADP cjel-3474 159 34 a a DET cjel-3474 159 35 strongly strongly ADV cjel-3474 159 36 articulated articulated ADJ cjel-3474 159 37 federal federal ADJ cjel-3474 159 38 conservation conservation NOUN cjel-3474 159 39 policy policy NOUN cjel-3474 159 40 . . PUNCT cjel-3474 160 1 in in ADP cjel-3474 160 2 other other ADJ cjel-3474 160 3 words word NOUN cjel-3474 160 4 , , PUNCT cjel-3474 160 5 absent absent ADJ cjel-3474 160 6 such such DET cjel-3474 160 7 a a DET cjel-3474 160 8 policy policy NOUN cjel-3474 160 9 , , PUNCT cjel-3474 160 10 the the DET cjel-3474 160 11 federal federal ADJ cjel-3474 160 12 tax tax NOUN cjel-3474 160 13 incentive incentive NOUN cjel-3474 160 14 should should AUX cjel-3474 160 15 be be AUX cjel-3474 160 16 designed design VERB cjel-3474 160 17 in in ADP cjel-3474 160 18 such such DET cjel-3474 160 19 a a DET cjel-3474 160 20 way way NOUN cjel-3474 160 21 as as SCONJ cjel-3474 160 22 to to PART cjel-3474 160 23 encourage encourage VERB cjel-3474 160 24 the the DET cjel-3474 160 25 development development NOUN cjel-3474 160 26 of of ADP cjel-3474 160 27 conservation conservation NOUN cjel-3474 160 28 standards standard NOUN cjel-3474 160 29 and and CCONJ cjel-3474 160 30 conservation conservation NOUN cjel-3474 160 31 decisions decision NOUN cjel-3474 160 32 at at ADP cjel-3474 160 33 a a DET cjel-3474 160 34 more more ADV cjel-3474 160 35 local local ADJ cjel-3474 160 36 level level NOUN cjel-3474 160 37 . . PUNCT cjel-3474 161 1 at at ADP cjel-3474 161 2 the the DET cjel-3474 161 3 end end NOUN cjel-3474 161 4 of of ADP cjel-3474 161 5 the the DET cjel-3474 161 6 day day NOUN cjel-3474 161 7 , , PUNCT cjel-3474 161 8 conservation conservation NOUN cjel-3474 161 9 is be AUX cjel-3474 161 10 best well ADV cjel-3474 161 11 understood understand VERB cjel-3474 161 12 as as ADP cjel-3474 161 13 a a DET cjel-3474 161 14 land land NOUN cjel-3474 161 15 use use NOUN cjel-3474 161 16 issue issue NOUN cjel-3474 161 17 , , PUNCT cjel-3474 161 18 not not PART cjel-3474 161 19 a a DET cjel-3474 161 20 tax tax NOUN cjel-3474 161 21 issue issue NOUN cjel-3474 161 22 . . PUNCT cjel-3474 162 1 important important ADJ cjel-3474 162 2 conservation conservation NOUN cjel-3474 162 3 uses use NOUN cjel-3474 162 4 may may AUX cjel-3474 162 5 be be AUX cjel-3474 162 6 underrepresented underrepresente VERB cjel-3474 162 7 in in ADP cjel-3474 162 8 a a DET cjel-3474 162 9 system system NOUN cjel-3474 162 10 of of ADP cjel-3474 162 11 property property NOUN cjel-3474 162 12 law law NOUN cjel-3474 162 13 that that PRON cjel-3474 162 14 values value VERB cjel-3474 162 15 development development NOUN cjel-3474 162 16 as as ADP cjel-3474 162 17 the the DET cjel-3474 162 18 highest high ADJ cjel-3474 162 19 and and CCONJ cjel-3474 162 20 best good ADJ cjel-3474 162 21 use use NOUN cjel-3474 162 22 of of ADP cjel-3474 162 23 the the DET cjel-3474 162 24 land land NOUN cjel-3474 162 25 . . PUNCT cjel-3474 163 1 accordingly accordingly ADV cjel-3474 163 2 , , PUNCT cjel-3474 163 3 tax tax NOUN cjel-3474 163 4 and and CCONJ cjel-3474 163 5 other other ADJ cjel-3474 163 6 programs program NOUN cjel-3474 163 7 to to PART cjel-3474 163 8 foster foster VERB cjel-3474 163 9 conservation conservation NOUN cjel-3474 163 10 generally generally ADV cjel-3474 163 11 make make VERB cjel-3474 163 12 22 22 NUM cjel-3474 163 13 . . PUNCT cjel-3474 164 1 see see VERB cjel-3474 164 2 infra infra NOUN cjel-3474 164 3 part part NOUN cjel-3474 164 4 ii.b.1 ii.b.1 NOUN cjel-3474 164 5 . . PROPN cjel-3474 164 6 8 8 NUM cjel-3474 164 7 columbia columbia PROPN cjel-3474 164 8 journal journal PROPN cjel-3474 164 9 of of ADP cjel-3474 164 10 environmental environmental ADJ cjel-3474 164 11 law law NOUN cjel-3474 165 1 [ [ X cjel-3474 165 2 vol vol NOUN cjel-3474 165 3 . . PUNCT cjel-3474 166 1 37:1 37:1 NUM cjel-3474 166 2     SPACE cjel-3474 166 3 sense sense NOUN cjel-3474 166 4 . . PUNCT cjel-3474 167 1 however however ADV cjel-3474 167 2 , , PUNCT cjel-3474 167 3 conservation conservation NOUN cjel-3474 167 4 should should AUX cjel-3474 167 5 be be AUX cjel-3474 167 6 more more ADJ cjel-3474 167 7 than than ADP cjel-3474 167 8 a a DET cjel-3474 167 9 word word NOUN cjel-3474 167 10 evoking evoke VERB cjel-3474 167 11 warm warm ADJ cjel-3474 167 12 feelings feeling NOUN cjel-3474 167 13 and and CCONJ cjel-3474 167 14 amorphous amorphous ADJ cjel-3474 167 15 benefits benefit NOUN cjel-3474 167 16 . . PUNCT cjel-3474 168 1 although although SCONJ cjel-3474 168 2 quantifying quantify VERB cjel-3474 168 3 conservation conservation NOUN cjel-3474 168 4 is be AUX cjel-3474 168 5 difficult difficult ADJ cjel-3474 168 6 , , PUNCT cjel-3474 168 7 the the DET cjel-3474 168 8 conservation conservation NOUN cjel-3474 168 9 easement easement ADJ cjel-3474 168 10 tax tax NOUN cjel-3474 168 11 expenditure expenditure NOUN cjel-3474 168 12 should should AUX cjel-3474 168 13 be be AUX cjel-3474 168 14 designed design VERB cjel-3474 168 15 to to PART cjel-3474 168 16 pursue pursue VERB cjel-3474 168 17 more more ADJ cjel-3474 168 18 than than ADP cjel-3474 168 19 a a DET cjel-3474 168 20 vague vague ADJ cjel-3474 168 21 notion notion NOUN cjel-3474 168 22 of of ADP cjel-3474 168 23 conservation conservation NOUN cjel-3474 168 24 . . PUNCT cjel-3474 169 1 the the DET cjel-3474 169 2 expenditure expenditure NOUN cjel-3474 169 3 should should AUX cjel-3474 169 4 be be AUX cjel-3474 169 5 the the DET cjel-3474 169 6 result result NOUN cjel-3474 169 7 of of ADP cjel-3474 169 8 a a DET cjel-3474 169 9 considered consider VERB cjel-3474 169 10 policy policy NOUN cjel-3474 169 11 that that PRON cjel-3474 169 12 promotes promote VERB cjel-3474 169 13 and and CCONJ cjel-3474 169 14 encourages encourage VERB cjel-3474 169 15 a a DET cjel-3474 169 16 theory theory NOUN cjel-3474 169 17 of of ADP cjel-3474 169 18 conservation conservation NOUN cjel-3474 169 19 value value NOUN cjel-3474 169 20 such such ADJ cjel-3474 169 21 that that PRON cjel-3474 169 22 , , PUNCT cjel-3474 169 23 ideally ideally ADV cjel-3474 169 24 , , PUNCT cjel-3474 169 25 the the DET cjel-3474 169 26 judgment judgment NOUN cjel-3474 169 27 can can AUX cjel-3474 169 28 reasonably reasonably ADV cjel-3474 169 29 be be AUX cjel-3474 169 30 made make VERB cjel-3474 169 31 that that SCONJ cjel-3474 169 32 conservation conservation NOUN cjel-3474 169 33 is be AUX cjel-3474 169 34 the the DET cjel-3474 169 35 best good ADJ cjel-3474 169 36 use use NOUN cjel-3474 169 37 of of ADP cjel-3474 169 38 a a DET cjel-3474 169 39 property property NOUN cjel-3474 169 40 . . PUNCT cjel-3474 170 1 i. i. PROPN cjel-3474 170 2 assessing assess VERB cjel-3474 170 3 the the DET cjel-3474 170 4 value value NOUN cjel-3474 170 5 of of ADP cjel-3474 170 6 the the DET cjel-3474 170 7 conservation conservation NOUN cjel-3474 170 8 easement easement ADJ cjel-3474 170 9 tax tax NOUN cjel-3474 170 10 expenditure expenditure NOUN cjel-3474 170 11 what what PRON cjel-3474 170 12 is be AUX cjel-3474 170 13 the the DET cjel-3474 170 14 value value NOUN cjel-3474 170 15 of of ADP cjel-3474 170 16 the the DET cjel-3474 170 17 federal federal ADJ cjel-3474 170 18 conservation conservation NOUN cjel-3474 170 19 easement easement ADJ cjel-3474 170 20 tax tax NOUN cjel-3474 170 21 expenditure expenditure NOUN cjel-3474 170 22 ? ? PUNCT cjel-3474 171 1 do do AUX cjel-3474 171 2 the the DET cjel-3474 171 3 costs cost NOUN cjel-3474 171 4 of of ADP cjel-3474 171 5 the the DET cjel-3474 171 6 program program NOUN cjel-3474 171 7 exceed exceed VERB cjel-3474 171 8 the the DET cjel-3474 171 9 benefits benefit NOUN cjel-3474 171 10 of of ADP cjel-3474 171 11 conservation conservation NOUN cjel-3474 171 12 ? ? PUNCT cjel-3474 172 1 often often ADV cjel-3474 172 2 , , PUNCT cjel-3474 172 3 the the DET cjel-3474 172 4 question question NOUN cjel-3474 172 5 is be AUX cjel-3474 172 6 phrased phrase VERB cjel-3474 172 7 in in ADP cjel-3474 172 8 terms term NOUN cjel-3474 172 9 of of ADP cjel-3474 172 10 efficiency.23 efficiency.23 PROPN cjel-3474 172 11 in in ADP cjel-3474 172 12 general general ADJ cjel-3474 172 13 , , PUNCT cjel-3474 172 14 a a DET cjel-3474 172 15 tax tax NOUN cjel-3474 172 16 expenditure expenditure NOUN cjel-3474 172 17 is be AUX cjel-3474 172 18 efficient efficient ADJ cjel-3474 172 19 if if SCONJ cjel-3474 172 20 benefits benefit NOUN cjel-3474 172 21 exceed exceed VERB cjel-3474 172 22 costs cost NOUN cjel-3474 172 23 and and CCONJ cjel-3474 172 24 inefficient inefficient ADJ cjel-3474 172 25 otherwise.24 otherwise.24 NOUN cjel-3474 172 26 there there PRON cjel-3474 172 27 are be VERB cjel-3474 172 28 , , PUNCT cjel-3474 172 29 of of ADP cjel-3474 172 30 course course NOUN cjel-3474 172 31 , , PUNCT cjel-3474 172 32 degrees degree NOUN cjel-3474 172 33 of of ADP cjel-3474 172 34 efficiency efficiency NOUN cjel-3474 172 35 . . PUNCT cjel-3474 173 1 an an DET cjel-3474 173 2 efficient efficient ADJ cjel-3474 173 3 program program NOUN cjel-3474 173 4 can can AUX cjel-3474 173 5 be be AUX cjel-3474 173 6 made make VERB cjel-3474 173 7 more more ADV cjel-3474 173 8 efficient efficient ADJ cjel-3474 173 9 by by ADP cjel-3474 173 10 reducing reduce VERB cjel-3474 173 11 costs cost NOUN cjel-3474 173 12 and and CCONJ cjel-3474 173 13 therefore therefore ADV cjel-3474 173 14 increasing increase VERB cjel-3474 173 15 the the DET cjel-3474 173 16 ratio ratio NOUN cjel-3474 173 17 between between ADP cjel-3474 173 18 benefits benefit NOUN cjel-3474 173 19 and and CCONJ cjel-3474 173 20 costs cost NOUN cjel-3474 173 21 . . PUNCT cjel-3474 174 1 the the PRON cjel-3474 174 2 greater great ADJ cjel-3474 174 3 this this DET cjel-3474 174 4 ratio ratio NOUN cjel-3474 174 5 is be AUX cjel-3474 174 6 , , PUNCT cjel-3474 174 7 the the DET cjel-3474 174 8 more more ADV cjel-3474 174 9 efficient efficient ADJ cjel-3474 174 10 the the DET cjel-3474 174 11 program program NOUN cjel-3474 174 12 . . PUNCT cjel-3474 175 1 efficiency efficiency NOUN cjel-3474 175 2 also also ADV cjel-3474 175 3 depends depend VERB cjel-3474 175 4 upon upon SCONJ cjel-3474 175 5 responsiveness responsiveness NOUN cjel-3474 175 6 or or CCONJ cjel-3474 175 7 causation causation NOUN cjel-3474 175 8 — — PUNCT cjel-3474 175 9 that that ADV cjel-3474 175 10 is is ADV cjel-3474 175 11 , , PUNCT cjel-3474 175 12 the the DET cjel-3474 175 13 extent extent NOUN cjel-3474 175 14 to to PART cjel-3474 175 15 which which PRON cjel-3474 175 16 contributions contribution NOUN cjel-3474 175 17 are be AUX cjel-3474 175 18 made make VERB cjel-3474 175 19 because because SCONJ cjel-3474 175 20 of of ADP cjel-3474 175 21 the the DET cjel-3474 175 22 incentive incentive NOUN cjel-3474 175 23 and and CCONJ cjel-3474 175 24 would would AUX cjel-3474 175 25 not not PART cjel-3474 175 26 have have AUX cjel-3474 175 27 been be AUX cjel-3474 175 28 made make VERB cjel-3474 175 29 otherwise.25 otherwise.25 NOUN cjel-3474 175 30 but but CCONJ cjel-3474 175 31 regardless regardless ADV cjel-3474 175 32 of of ADP cjel-3474 175 33 degrees degree NOUN cjel-3474 175 34 of of ADP cjel-3474 175 35 efficiency efficiency NOUN cjel-3474 175 36 , , PUNCT cjel-3474 175 37 at at ADP cjel-3474 175 38 a a DET cjel-3474 175 39 minimum minimum NOUN cjel-3474 175 40 , , PUNCT cjel-3474 175 41 benefits benefit NOUN cjel-3474 175 42 must must AUX cjel-3474 175 43 exceed exceed VERB cjel-3474 175 44 costs cost NOUN cjel-3474 175 45 for for ADP cjel-3474 175 46 a a DET cjel-3474 175 47 program program NOUN cjel-3474 175 48 to to PART cjel-3474 175 49 be be AUX cjel-3474 175 50 considered consider VERB cjel-3474 175 51 successful successful ADJ cjel-3474 175 52 . . PUNCT cjel-3474 176 1 measuring measure VERB cjel-3474 176 2 easement easement ADJ cjel-3474 176 3 program program NOUN cjel-3474 176 4 costs cost NOUN cjel-3474 176 5 and and CCONJ cjel-3474 176 6 conservation conservation NOUN cjel-3474 176 7 benefits benefit NOUN cjel-3474 176 8 is be AUX cjel-3474 176 9 easy easy ADJ cjel-3474 176 10 in in ADP cjel-3474 176 11 some some DET cjel-3474 176 12 respects respect NOUN cjel-3474 176 13 and and CCONJ cjel-3474 176 14 difficult difficult ADJ cjel-3474 176 15 in in ADP cjel-3474 176 16 others other NOUN cjel-3474 176 17 . . PUNCT cjel-3474 177 1 the the DET cjel-3474 177 2 main main ADJ cjel-3474 177 3 point point NOUN cjel-3474 177 4 of of ADP cjel-3474 177 5 the the DET cjel-3474 177 6 analysis analysis NOUN cjel-3474 177 7 here here ADV cjel-3474 177 8 , , PUNCT cjel-3474 177 9 however however ADV cjel-3474 177 10 , , PUNCT cjel-3474 177 11 is be AUX cjel-3474 177 12 not not PART cjel-3474 177 13 to to PART cjel-3474 177 14 devise devise VERB cjel-3474 177 15 a a DET cjel-3474 177 16 precise precise ADJ cjel-3474 177 17 estimate estimate NOUN cjel-3474 177 18 or or CCONJ cjel-3474 177 19 even even ADV cjel-3474 177 20 reach reach VERB cjel-3474 177 21 an an DET cjel-3474 177 22 unequivocal unequivocal ADJ cjel-3474 177 23 conclusion conclusion NOUN cjel-3474 177 24 as as ADP cjel-3474 177 25 to to ADP cjel-3474 177 26 efficiency efficiency NOUN cjel-3474 177 27 , , PUNCT cjel-3474 177 28 but but CCONJ cjel-3474 177 29 rather rather ADV cjel-3474 177 30 to to ADP cjel-3474 177 31 23 23 NUM cjel-3474 177 32 . . PUNCT cjel-3474 178 1 see see VERB cjel-3474 178 2 mclaughlin mclaughlin PROPN cjel-3474 178 3 , , PUNCT cjel-3474 178 4 supra supra PROPN cjel-3474 178 5 note note NOUN cjel-3474 178 6 2 2 NUM cjel-3474 178 7 , , PUNCT cjel-3474 178 8 at at ADP cjel-3474 178 9 92 92 NUM cjel-3474 178 10 ( ( PUNCT cjel-3474 178 11 stressing stress VERB cjel-3474 178 12 the the DET cjel-3474 178 13 importance importance NOUN cjel-3474 178 14 of of ADP cjel-3474 178 15 efficiency efficiency NOUN cjel-3474 178 16 in in ADP cjel-3474 178 17 deciding decide VERB cjel-3474 178 18 whether whether SCONJ cjel-3474 178 19 to to PART cjel-3474 178 20 add add VERB cjel-3474 178 21 ( ( PUNCT cjel-3474 178 22 at at ADP cjel-3474 178 23 the the DET cjel-3474 178 24 time time NOUN cjel-3474 178 25 ) ) PUNCT cjel-3474 178 26 additional additional ADJ cjel-3474 178 27 incentives incentive NOUN cjel-3474 178 28 to to ADP cjel-3474 178 29 the the DET cjel-3474 178 30 easement easement ADJ cjel-3474 178 31 donation donation NOUN cjel-3474 178 32 program program NOUN cjel-3474 178 33 ) ) PUNCT cjel-3474 178 34 ; ; PUNCT cjel-3474 178 35 see see VERB cjel-3474 178 36 also also ADV cjel-3474 178 37 office office NOUN cjel-3474 178 38 of of ADP cjel-3474 178 39 tax tax NOUN cjel-3474 178 40 analysis analysis NOUN cjel-3474 178 41 , , PUNCT cjel-3474 178 42 u.s u.s PROPN cjel-3474 178 43 . . PROPN cjel-3474 178 44 dep’t dep’t NOUN cjel-3474 178 45 of of ADP cjel-3474 178 46 the the DET cjel-3474 178 47 treasury treasury NOUN cjel-3474 178 48 , , PUNCT cjel-3474 178 49 a a DET cjel-3474 178 50 report report NOUN cjel-3474 178 51 to to ADP cjel-3474 178 52 the the DET cjel-3474 178 53 congress congress PROPN cjel-3474 178 54 on on ADP cjel-3474 178 55 the the DET cjel-3474 178 56 use use NOUN cjel-3474 178 57 of of ADP cjel-3474 178 58 tax tax NOUN cjel-3474 178 59 deductions deduction NOUN cjel-3474 178 60 for for ADP cjel-3474 178 61 donations donation NOUN cjel-3474 178 62 of of ADP cjel-3474 178 63 conservation conservation NOUN cjel-3474 178 64 easements easement NOUN cjel-3474 178 65 1–2 1–2 NUM cjel-3474 178 66 ( ( PUNCT cjel-3474 178 67 1987 1987 NUM cjel-3474 178 68 ) ) PUNCT cjel-3474 179 1 [ [ X cjel-3474 179 2 hereinafter hereinafter NOUN cjel-3474 179 3 report report NOUN cjel-3474 179 4 to to ADP cjel-3474 179 5 congress congress PROPN cjel-3474 179 6 ] ] PUNCT cjel-3474 179 7 . . PUNCT cjel-3474 180 1 for for ADP cjel-3474 180 2 example example NOUN cjel-3474 180 3 , , PUNCT cjel-3474 180 4 if if SCONJ cjel-3474 180 5 the the DET cjel-3474 180 6 government government NOUN cjel-3474 180 7 provides provide VERB cjel-3474 180 8 one one NUM cjel-3474 180 9 dollar dollar NOUN cjel-3474 180 10 of of ADP cjel-3474 180 11 subsidy subsidy NOUN cjel-3474 180 12 , , PUNCT cjel-3474 180 13 the the DET cjel-3474 180 14 expectation expectation NOUN cjel-3474 180 15 is be AUX cjel-3474 180 16 that that SCONJ cjel-3474 180 17 the the DET cjel-3474 180 18 subsidized subsidized ADJ cjel-3474 180 19 party party NOUN cjel-3474 180 20 will will AUX cjel-3474 180 21 produce produce VERB cjel-3474 180 22 at at ADV cjel-3474 180 23 least least ADV cjel-3474 180 24 one one NUM cjel-3474 180 25 dollar dollar NOUN cjel-3474 180 26 of of ADP cjel-3474 180 27 good good NOUN cjel-3474 180 28 . . PUNCT cjel-3474 181 1 if if SCONJ cjel-3474 181 2 the the DET cjel-3474 181 3 dollar dollar NOUN cjel-3474 181 4 ’s ’s PART cjel-3474 181 5 worth worth NOUN cjel-3474 181 6 of of ADP cjel-3474 181 7 subsidy subsidy NOUN cjel-3474 181 8 produces produce VERB cjel-3474 181 9 less less ADJ cjel-3474 181 10 than than ADP cjel-3474 181 11 one one NUM cjel-3474 181 12 dollar dollar NOUN cjel-3474 181 13 ’s ’s PART cjel-3474 181 14 worth worth NOUN cjel-3474 181 15 of of ADP cjel-3474 181 16 good good ADJ cjel-3474 181 17 , , PUNCT cjel-3474 181 18 then then ADV cjel-3474 181 19 the the DET cjel-3474 181 20 subsidy subsidy NOUN cjel-3474 181 21 is be AUX cjel-3474 181 22 inefficient inefficient ADJ cjel-3474 181 23 . . PUNCT cjel-3474 182 1 if if SCONJ cjel-3474 182 2 the the DET cjel-3474 182 3 dollar dollar NOUN cjel-3474 182 4 ’s ’s PART cjel-3474 182 5 worth worth NOUN cjel-3474 182 6 of of ADP cjel-3474 182 7 subsidy subsidy NOUN cjel-3474 182 8 produces produce VERB cjel-3474 182 9 one one NUM cjel-3474 182 10 dollar dollar NOUN cjel-3474 182 11 or or CCONJ cjel-3474 182 12 more more ADJ cjel-3474 182 13 worth worth ADJ cjel-3474 182 14 of of ADP cjel-3474 182 15 good good ADJ cjel-3474 182 16 , , PUNCT cjel-3474 182 17 then then ADV cjel-3474 182 18 the the DET cjel-3474 182 19 subsidy subsidy NOUN cjel-3474 182 20 is be AUX cjel-3474 182 21 efficient efficient ADJ cjel-3474 182 22 . . PUNCT cjel-3474 183 1 24 24 NUM cjel-3474 183 2 . . X cjel-3474 184 1 see see VERB cjel-3474 184 2 , , PUNCT cjel-3474 184 3 e.g. e.g. ADV cjel-3474 184 4 , , PUNCT cjel-3474 184 5 fleming fleming NOUN cjel-3474 184 6 & & CCONJ cjel-3474 184 7 peroni peroni PROPN cjel-3474 184 8 , , PUNCT cjel-3474 184 9 supra supra PROPN cjel-3474 184 10 note note PROPN cjel-3474 184 11 17 17 NUM cjel-3474 184 12 , , PUNCT cjel-3474 184 13 at at ADP cjel-3474 184 14 444–45 444–45 PROPN cjel-3474 184 15 ( ( PUNCT cjel-3474 184 16 stating state VERB cjel-3474 184 17 that that SCONJ cjel-3474 184 18 the the DET cjel-3474 184 19 “ " PUNCT cjel-3474 184 20 principal principal ADJ cjel-3474 184 21 purpose purpose NOUN cjel-3474 184 22 and and CCONJ cjel-3474 184 23 justification justification NOUN cjel-3474 184 24 ” " PUNCT cjel-3474 184 25 of of ADP cjel-3474 184 26 tax tax NOUN cjel-3474 184 27 expenditure expenditure NOUN cjel-3474 184 28 analysis analysis NOUN cjel-3474 184 29 is be AUX cjel-3474 184 30 its its PRON cjel-3474 184 31 “ " PUNCT cjel-3474 184 32 role role NOUN cjel-3474 184 33 as as ADP cjel-3474 184 34 a a DET cjel-3474 184 35 triggering trigger VERB cjel-3474 184 36 mechanism mechanism NOUN cjel-3474 184 37 for for ADP cjel-3474 184 38 mandatory mandatory ADJ cjel-3474 184 39 recasting recasting ADJ cjel-3474 184 40 and and CCONJ cjel-3474 184 41 cost cost NOUN cjel-3474 184 42 / / SYM cjel-3474 184 43 benefit benefit NOUN cjel-3474 184 44 analysis analysis NOUN cjel-3474 184 45 ” " PUNCT cjel-3474 184 46 ) ) PUNCT cjel-3474 184 47 . . PUNCT cjel-3474 185 1 25 25 NUM cjel-3474 185 2 . . X cjel-3474 185 3 mclaughlin mclaughlin PROPN cjel-3474 185 4 , , PUNCT cjel-3474 185 5 supra supra PROPN cjel-3474 185 6 note note NOUN cjel-3474 185 7 2 2 NUM cjel-3474 185 8 , , PUNCT cjel-3474 185 9 at at ADP cjel-3474 185 10 18–19 18–19 NUM cjel-3474 185 11 . . PUNCT cjel-3474 186 1 2012 2012 NUM cjel-3474 186 2 ] ] PUNCT cjel-3474 186 3 the the DET cjel-3474 186 4 conservation conservation NOUN cjel-3474 186 5 easement easement ADJ cjel-3474 186 6 tax tax NOUN cjel-3474 186 7 expenditure expenditure NOUN cjel-3474 186 8 9 9 NUM cjel-3474 186 9     SPACE cjel-3474 186 10 identify identify VERB cjel-3474 186 11 what what PRON cjel-3474 186 12 can can AUX cjel-3474 186 13 be be AUX cjel-3474 186 14 said say VERB cjel-3474 186 15 about about ADP cjel-3474 186 16 costs cost NOUN cjel-3474 186 17 and and CCONJ cjel-3474 186 18 benefits benefit NOUN cjel-3474 186 19 and and CCONJ cjel-3474 186 20 what what PRON cjel-3474 186 21 that that PRON cjel-3474 186 22 reveals reveal VERB cjel-3474 186 23 about about ADP cjel-3474 186 24 assessing assess VERB cjel-3474 186 25 the the DET cjel-3474 186 26 overall overall ADJ cjel-3474 186 27 value value NOUN cjel-3474 186 28 of of ADP cjel-3474 186 29 the the DET cjel-3474 186 30 program program NOUN cjel-3474 186 31 . . PUNCT cjel-3474 187 1 a. a. NOUN cjel-3474 187 2 costs cost NOUN cjel-3474 187 3 to to ADP cjel-3474 187 4 the the DET cjel-3474 187 5 government government NOUN cjel-3474 187 6 , , PUNCT cjel-3474 187 7 other other ADJ cjel-3474 187 8 costs cost NOUN cjel-3474 187 9 beginning begin VERB cjel-3474 187 10 on on ADP cjel-3474 187 11 the the DET cjel-3474 187 12 cost cost NOUN cjel-3474 187 13 side side NOUN cjel-3474 187 14 , , PUNCT cjel-3474 187 15 one one NUM cjel-3474 187 16 cost cost NOUN cjel-3474 187 17 to to PART cjel-3474 187 18 consider consider VERB cjel-3474 187 19 is be AUX cjel-3474 187 20 the the DET cjel-3474 187 21 amount amount NOUN cjel-3474 187 22 of of ADP cjel-3474 187 23 tax tax NOUN cjel-3474 187 24 revenue revenue NOUN cjel-3474 187 25 lost lose VERB cjel-3474 187 26 as as ADP cjel-3474 187 27 a a DET cjel-3474 187 28 result result NOUN cjel-3474 187 29 of of ADP cjel-3474 187 30 the the DET cjel-3474 187 31 easement easement ADJ cjel-3474 187 32 program program NOUN cjel-3474 187 33 . . PUNCT cjel-3474 188 1 the the DET cjel-3474 188 2 irs irs PROPN cjel-3474 188 3 records record VERB cjel-3474 188 4 the the DET cjel-3474 188 5 amount amount NOUN cjel-3474 188 6 individual individual ADJ cjel-3474 188 7 taxpayers taxpayer NOUN cjel-3474 188 8 claim claim VERB cjel-3474 188 9 as as ADP cjel-3474 188 10 federal federal ADJ cjel-3474 188 11 income income NOUN cjel-3474 188 12 tax tax NOUN cjel-3474 188 13 conservation conservation NOUN cjel-3474 188 14 easement easement NOUN cjel-3474 188 15 deductions.26 deductions.26 ADJ cjel-3474 188 16 for for ADP cjel-3474 188 17 instance instance NOUN cjel-3474 188 18 , , PUNCT cjel-3474 188 19 in in ADP cjel-3474 188 20 2008 2008 NUM cjel-3474 188 21 , , PUNCT cjel-3474 188 22 individuals individual NOUN cjel-3474 188 23 claimed claim VERB cjel-3474 188 24 approximately approximately ADV cjel-3474 188 25 $ $ SYM cjel-3474 188 26 1,216,043,000 1,216,043,000 NUM cjel-3474 188 27 , , PUNCT cjel-3474 188 28 or or CCONJ cjel-3474 188 29 $ $ SYM cjel-3474 188 30 1.21 1.21 NUM cjel-3474 188 31 billion billion NUM cjel-3474 188 32 , , PUNCT cjel-3474 188 33 as as ADP cjel-3474 188 34 deductions.27 deductions.27 PROPN cjel-3474 188 35 in in ADP cjel-3474 188 36 2007 2007 NUM cjel-3474 188 37 , , PUNCT cjel-3474 188 38 the the DET cjel-3474 188 39 number number NOUN cjel-3474 188 40 was be AUX cjel-3474 188 41 $ $ SYM cjel-3474 188 42 2,176,391,000 2,176,391,000 NUM cjel-3474 188 43 , , PUNCT cjel-3474 188 44 or or CCONJ cjel-3474 188 45 $ $ SYM cjel-3474 188 46 2.18 2.18 NUM cjel-3474 188 47 billion.28 billion.28 NOUN cjel-3474 188 48 the the DET cjel-3474 188 49 table table NOUN cjel-3474 188 50 below below ADV cjel-3474 188 51 shows show VERB cjel-3474 188 52 the the DET cjel-3474 188 53 amounts amount NOUN cjel-3474 188 54 claimed claim VERB cjel-3474 188 55 from from ADP cjel-3474 188 56 2003 2003 NUM cjel-3474 188 57 to to ADP cjel-3474 188 58 2008.29 2008.29 NUM cjel-3474 188 59 the the DET cjel-3474 188 60 reported report VERB cjel-3474 188 61 numbers number NOUN cjel-3474 188 62 , , PUNCT cjel-3474 188 63 however however ADV cjel-3474 188 64 , , PUNCT cjel-3474 188 65 reflect reflect VERB cjel-3474 188 66 the the DET cjel-3474 188 67 claimed claim VERB cjel-3474 188 68 value value NOUN cjel-3474 188 69 of of ADP cjel-3474 188 70 the the DET cjel-3474 188 71 easements easement NOUN cjel-3474 188 72 contributed contribute VERB cjel-3474 188 73 , , PUNCT cjel-3474 188 74 not not PART cjel-3474 188 75 the the DET cjel-3474 188 76 amount amount NOUN cjel-3474 188 77 of of ADP cjel-3474 188 78 tax tax NOUN cjel-3474 188 79 revenue revenue NOUN cjel-3474 188 80 lost lose VERB cjel-3474 188 81 . . PUNCT cjel-3474 189 1 to to PART cjel-3474 189 2 determine determine VERB cjel-3474 189 3 lost lose VERB cjel-3474 189 4 tax tax NOUN cjel-3474 189 5 revenue revenue NOUN cjel-3474 189 6 , , PUNCT cjel-3474 189 7 the the DET cjel-3474 189 8 top top ADJ cjel-3474 189 9 marginal marginal ADJ cjel-3474 189 10 tax tax NOUN cjel-3474 189 11 rate rate NOUN cjel-3474 189 12 of of ADP cjel-3474 189 13 the the DET cjel-3474 189 14 donor donor NOUN cjel-3474 189 15 must must AUX cjel-3474 189 16 be be AUX cjel-3474 189 17 multiplied multiply VERB cjel-3474 189 18 by by ADP cjel-3474 189 19 the the DET cjel-3474 189 20 amount amount NOUN cjel-3474 189 21 deducted deduct VERB cjel-3474 189 22 . . PUNCT cjel-3474 190 1 if if SCONJ cjel-3474 190 2 a a DET cjel-3474 190 3 tax tax NOUN cjel-3474 190 4 rate rate NOUN cjel-3474 190 5 of of ADP cjel-3474 190 6 thirtyfive thirtyfive ADJ cjel-3474 190 7 percent30 percent30 NOUN cjel-3474 190 8 is be AUX cjel-3474 190 9 assumed assume VERB cjel-3474 190 10 for for ADP cjel-3474 190 11 all all DET cjel-3474 190 12 donations donation NOUN cjel-3474 190 13 in in ADP cjel-3474 190 14 years year NOUN cjel-3474 190 15 2008 2008 NUM cjel-3474 190 16 and and CCONJ cjel-3474 190 17 2007 2007 NUM cjel-3474 190 18 , , PUNCT cjel-3474 190 19 the the DET cjel-3474 190 20 lost lost ADJ cjel-3474 190 21 tax tax NOUN cjel-3474 190 22 revenue revenue NOUN cjel-3474 190 23 for for ADP cjel-3474 190 24 contributions contribution NOUN cjel-3474 190 25 by by ADP cjel-3474 190 26 individuals individual NOUN cjel-3474 190 27 for for ADP cjel-3474 190 28 each each DET cjel-3474 190 29 year year NOUN cjel-3474 190 30 would would AUX cjel-3474 190 31 be be AUX cjel-3474 190 32 $ $ SYM cjel-3474 190 33 425,615,000 425,615,000 NUM cjel-3474 190 34 and and CCONJ cjel-3474 190 35 $ $ SYM cjel-3474 190 36 761,737,000 761,737,000 NUM cjel-3474 190 37 , , PUNCT cjel-3474 190 38 respectively respectively ADV cjel-3474 190 39 . . PUNCT cjel-3474 191 1 the the DET cjel-3474 191 2 last last ADJ cjel-3474 191 3 column column NOUN cjel-3474 191 4 of of ADP cjel-3474 191 5 the the DET cjel-3474 191 6 table table NOUN cjel-3474 191 7 shows show NOUN cjel-3474 191 8 lost lose VERB cjel-3474 191 9 tax tax NOUN cjel-3474 191 10 revenue revenue NOUN cjel-3474 191 11 for for ADP cjel-3474 191 12 each each PRON cjel-3474 191 13 of of ADP cjel-3474 191 14 the the DET cjel-3474 191 15 years year NOUN cjel-3474 191 16 26 26 NUM cjel-3474 191 17 . . PUNCT cjel-3474 192 1 because because SCONJ cjel-3474 192 2 corporate corporate ADJ cjel-3474 192 3 contributions contribution NOUN cjel-3474 192 4 are be AUX cjel-3474 192 5 not not PART cjel-3474 192 6 included include VERB cjel-3474 192 7 , , PUNCT cjel-3474 192 8 the the DET cjel-3474 192 9 total total ADJ cjel-3474 192 10 deductions deduction NOUN cjel-3474 192 11 are be AUX cjel-3474 192 12 understated understate VERB cjel-3474 192 13 , , PUNCT cjel-3474 192 14 perhaps perhaps ADV cjel-3474 192 15 significantly significantly ADV cjel-3474 192 16 . . PUNCT cjel-3474 193 1 27 27 NUM cjel-3474 193 2 . . X cjel-3474 194 1 liddell liddell PROPN cjel-3474 194 2 & & CCONJ cjel-3474 194 3 wilson wilson PROPN cjel-3474 194 4 , , PUNCT cjel-3474 194 5 supra supra PROPN cjel-3474 194 6 note note PROPN cjel-3474 194 7 7 7 NUM cjel-3474 194 8 , , PUNCT cjel-3474 194 9 at at ADP cjel-3474 194 10 76 76 NUM cjel-3474 194 11 . . PUNCT cjel-3474 195 1 the the DET cjel-3474 195 2 irs irs PROPN cjel-3474 195 3 separately separately ADV cjel-3474 195 4 lists list NOUN cjel-3474 195 5 amounts amount VERB cjel-3474 195 6 for for ADP cjel-3474 195 7 conservation conservation NOUN cjel-3474 195 8 easements easement NOUN cjel-3474 195 9 and and CCONJ cjel-3474 195 10 for for ADP cjel-3474 195 11 façade façade NOUN cjel-3474 195 12 easements easement NOUN cjel-3474 195 13 . . PUNCT cjel-3474 196 1 a a DET cjel-3474 196 2 façade façade NOUN cjel-3474 196 3 easement easement NOUN cjel-3474 196 4 generally generally ADV cjel-3474 196 5 is be AUX cjel-3474 196 6 a a DET cjel-3474 196 7 subtype subtype NOUN cjel-3474 196 8 of of ADP cjel-3474 196 9 conservation conservation NOUN cjel-3474 196 10 easements easement NOUN cjel-3474 196 11 , , PUNCT cjel-3474 196 12 in in ADP cjel-3474 196 13 which which PRON cjel-3474 196 14 the the DET cjel-3474 196 15 façade façade NOUN cjel-3474 196 16 of of ADP cjel-3474 196 17 a a DET cjel-3474 196 18 private private ADJ cjel-3474 196 19 property property NOUN cjel-3474 196 20 is be AUX cjel-3474 196 21 protected protect VERB cjel-3474 196 22 from from ADP cjel-3474 196 23 change change NOUN cjel-3474 196 24 . . PUNCT cjel-3474 197 1 see see VERB cjel-3474 197 2 i.r.c i.r.c NOUN cjel-3474 197 3 . . PUNCT cjel-3474 198 1 § § PROPN cjel-3474 198 2 170(h)(4)(c)(ii 170(h)(4)(c)(ii NUM cjel-3474 198 3 ) ) PUNCT cjel-3474 198 4 ( ( PUNCT cjel-3474 198 5 2006 2006 NUM cjel-3474 198 6 ) ) PUNCT cjel-3474 198 7 ( ( PUNCT cjel-3474 198 8 defining define VERB cjel-3474 198 9 the the DET cjel-3474 198 10 term term NOUN cjel-3474 198 11 “ " PUNCT cjel-3474 198 12 certified certify VERB cjel-3474 198 13 historic historic ADJ cjel-3474 198 14 structure structure NOUN cjel-3474 198 15 ” " PUNCT cjel-3474 198 16 ) ) PUNCT cjel-3474 198 17 ; ; PUNCT cjel-3474 198 18 see see VERB cjel-3474 198 19 also also ADV cjel-3474 198 20 infra infra VERB cjel-3474 198 21 notes note NOUN cjel-3474 198 22 51 51 NUM cjel-3474 198 23 , , PUNCT cjel-3474 198 24 58 58 NUM cjel-3474 198 25 and and CCONJ cjel-3474 198 26 accompanying accompany VERB cjel-3474 198 27 text text NOUN cjel-3474 198 28 ( ( PUNCT cjel-3474 198 29 describing describe VERB cjel-3474 198 30 how how SCONJ cjel-3474 198 31 façade façade ADJ cjel-3474 198 32 easements easement NOUN cjel-3474 198 33 are be AUX cjel-3474 198 34 abused abuse VERB cjel-3474 198 35 ) ) PUNCT cjel-3474 198 36 . . PUNCT cjel-3474 199 1 28 28 NUM cjel-3474 199 2 . . PUNCT cjel-3474 200 1 liddell liddell PROPN cjel-3474 200 2 & & CCONJ cjel-3474 200 3 wilson wilson PROPN cjel-3474 200 4 , , PUNCT cjel-3474 200 5 supra supra PROPN cjel-3474 200 6 note note PROPN cjel-3474 200 7 7 7 NUM cjel-3474 200 8 , , PUNCT cjel-3474 200 9 at at ADP cjel-3474 200 10 78 78 NUM cjel-3474 200 11 ; ; PUNCT cjel-3474 200 12 pearson pearson PROPN cjel-3474 200 13 liddell liddell PROPN cjel-3474 200 14 & & CCONJ cjel-3474 200 15 janette janette PROPN cjel-3474 200 16 wilson wilson PROPN cjel-3474 200 17 , , PUNCT cjel-3474 200 18 individual individual ADJ cjel-3474 200 19 noncash noncash NOUN cjel-3474 200 20 contributions contribution NOUN cjel-3474 200 21 , , PUNCT cjel-3474 200 22 2007 2007 NUM cjel-3474 200 23 , , PUNCT cjel-3474 200 24 stat stat PROPN cjel-3474 200 25 . . PUNCT cjel-3474 201 1 of of ADP cjel-3474 201 2 income income NOUN cjel-3474 201 3 bull bull NOUN cjel-3474 201 4 . . PUNCT cjel-3474 202 1 , , PUNCT cjel-3474 202 2 spring spring NOUN cjel-3474 202 3 2010 2010 NUM cjel-3474 202 4 , , PUNCT cjel-3474 202 5 at at ADP cjel-3474 202 6 52 52 NUM cjel-3474 202 7 , , PUNCT cjel-3474 202 8 53 53 NUM cjel-3474 202 9 . . NOUN cjel-3474 202 10 29 29 NUM cjel-3474 202 11 . . PUNCT cjel-3474 203 1 liddell liddell PROPN cjel-3474 203 2 & & CCONJ cjel-3474 203 3 wilson wilson PROPN cjel-3474 203 4 , , PUNCT cjel-3474 203 5 supra supra PROPN cjel-3474 203 6 note note PROPN cjel-3474 203 7 7 7 NUM cjel-3474 203 8 , , PUNCT cjel-3474 203 9 at at ADP cjel-3474 203 10 78 78 NUM cjel-3474 203 11 ; ; PUNCT cjel-3474 203 12 liddell liddell PROPN cjel-3474 203 13 & & CCONJ cjel-3474 203 14 wilson wilson PROPN cjel-3474 203 15 , , PUNCT cjel-3474 203 16 supra supra PROPN cjel-3474 203 17 note note PROPN cjel-3474 203 18 28 28 NUM cjel-3474 203 19 , , PUNCT cjel-3474 203 20 at at ADP cjel-3474 203 21 53 53 NUM cjel-3474 203 22 ; ; PUNCT cjel-3474 203 23 pearson pearson PROPN cjel-3474 203 24 liddell liddell PROPN cjel-3474 203 25 & & CCONJ cjel-3474 203 26 janette janette PROPN cjel-3474 203 27 wilson wilson PROPN cjel-3474 203 28 , , PUNCT cjel-3474 203 29 individual individual ADJ cjel-3474 203 30 noncash noncash NOUN cjel-3474 203 31 contributions contribution NOUN cjel-3474 203 32 , , PUNCT cjel-3474 203 33 2006 2006 NUM cjel-3474 203 34 , , PUNCT cjel-3474 203 35 stat stat PROPN cjel-3474 203 36 . . PUNCT cjel-3474 204 1 of of ADP cjel-3474 204 2 income income NOUN cjel-3474 204 3 bull bull NOUN cjel-3474 204 4 . . PUNCT cjel-3474 204 5 , , PUNCT cjel-3474 204 6 summer summer NOUN cjel-3474 204 7 2009 2009 NUM cjel-3474 204 8 , , PUNCT cjel-3474 204 9 at at ADP cjel-3474 204 10 67 67 NUM cjel-3474 204 11 , , PUNCT cjel-3474 204 12 68–69 68–69 NUM cjel-3474 204 13 ; ; PUNCT cjel-3474 204 14 janette janette PROPN cjel-3474 204 15 wilson wilson PROPN cjel-3474 204 16 , , PUNCT cjel-3474 204 17 individual individual ADJ cjel-3474 204 18 noncash noncash NOUN cjel-3474 204 19 contributions contribution NOUN cjel-3474 204 20 , , PUNCT cjel-3474 204 21 2005 2005 NUM cjel-3474 204 22 , , PUNCT cjel-3474 204 23 stat stat PROPN cjel-3474 204 24 . . PUNCT cjel-3474 205 1 of of ADP cjel-3474 205 2 income income NOUN cjel-3474 205 3 bull bull NOUN cjel-3474 205 4 . . PUNCT cjel-3474 206 1 , , PUNCT cjel-3474 206 2 spring spring NOUN cjel-3474 206 3 2008 2008 NUM cjel-3474 206 4 , , PUNCT cjel-3474 206 5 at at ADP cjel-3474 206 6 68 68 NUM cjel-3474 206 7 , , PUNCT cjel-3474 206 8 69 69 NUM cjel-3474 206 9 ; ; PUNCT cjel-3474 206 10 janette janette PROPN cjel-3474 206 11 wilson wilson PROPN cjel-3474 206 12 & & CCONJ cjel-3474 206 13 michael michael PROPN cjel-3474 206 14 strudler strudler PROPN cjel-3474 206 15 , , PUNCT cjel-3474 206 16 individual individual ADJ cjel-3474 206 17 noncash noncash NOUN cjel-3474 206 18 contributions contribution NOUN cjel-3474 206 19 , , PUNCT cjel-3474 206 20 2004 2004 NUM cjel-3474 206 21 , , PUNCT cjel-3474 206 22 stat stat PROPN cjel-3474 206 23 . . PUNCT cjel-3474 207 1 of of ADP cjel-3474 207 2 income income NOUN cjel-3474 207 3 bull bull NOUN cjel-3474 207 4 . . PUNCT cjel-3474 208 1 , , PUNCT cjel-3474 208 2 spring spring NOUN cjel-3474 208 3 2007 2007 NUM cjel-3474 208 4 , , PUNCT cjel-3474 208 5 at at ADP cjel-3474 208 6 77 77 NUM cjel-3474 208 7 , , PUNCT cjel-3474 208 8 78 78 NUM cjel-3474 208 9 ; ; PUNCT cjel-3474 208 10 janette janette PROPN cjel-3474 208 11 wilson wilson PROPN cjel-3474 208 12 & & CCONJ cjel-3474 208 13 michael michael PROPN cjel-3474 208 14 strudler strudler PROPN cjel-3474 208 15 , , PUNCT cjel-3474 208 16 individual individual ADJ cjel-3474 208 17 noncash noncash NOUN cjel-3474 208 18 charitable charitable ADJ cjel-3474 208 19 contributions contribution NOUN cjel-3474 208 20 , , PUNCT cjel-3474 208 21 2003 2003 NUM cjel-3474 208 22 , , PUNCT cjel-3474 208 23 stat stat PROPN cjel-3474 208 24 . . PUNCT cjel-3474 209 1 of of ADP cjel-3474 209 2 income income NOUN cjel-3474 209 3 bull bull NOUN cjel-3474 209 4 . . PUNCT cjel-3474 210 1 , , PUNCT cjel-3474 210 2 spring spring NOUN cjel-3474 210 3 2006 2006 NUM cjel-3474 210 4 , , PUNCT cjel-3474 210 5 at at ADP cjel-3474 210 6 58 58 NUM cjel-3474 210 7 , , PUNCT cjel-3474 210 8 58–60 58–60 NOUN cjel-3474 210 9 . . PUNCT cjel-3474 211 1 of of ADP cjel-3474 211 2 course course NOUN cjel-3474 211 3 , , PUNCT cjel-3474 211 4 the the DET cjel-3474 211 5 time time NOUN cjel-3474 211 6 frame frame NOUN cjel-3474 211 7 for for ADP cjel-3474 211 8 measuring measure VERB cjel-3474 211 9 and and CCONJ cjel-3474 211 10 comparing compare VERB cjel-3474 211 11 the the DET cjel-3474 211 12 costs cost NOUN cjel-3474 211 13 and and CCONJ cjel-3474 211 14 benefits benefit NOUN cjel-3474 211 15 is be AUX cjel-3474 211 16 important important ADJ cjel-3474 211 17 . . PUNCT cjel-3474 212 1 the the DET cjel-3474 212 2 very very ADJ cjel-3474 212 3 nature nature NOUN cjel-3474 212 4 of of ADP cjel-3474 212 5 conservation conservation NOUN cjel-3474 212 6 easements easement NOUN cjel-3474 212 7 and and CCONJ cjel-3474 212 8 perpetual perpetual ADJ cjel-3474 212 9 protection protection NOUN cjel-3474 212 10 suggests suggest VERB cjel-3474 212 11 that that SCONJ cjel-3474 212 12 the the DET cjel-3474 212 13 benefits benefit NOUN cjel-3474 212 14 of of ADP cjel-3474 212 15 the the DET cjel-3474 212 16 program program NOUN cjel-3474 212 17 are be AUX cjel-3474 212 18 ongoing ongoing ADJ cjel-3474 212 19 , , PUNCT cjel-3474 212 20 so so CCONJ cjel-3474 212 21 any any DET cjel-3474 212 22 particular particular ADJ cjel-3474 212 23 snapshot snapshot NOUN cjel-3474 212 24 of of ADP cjel-3474 212 25 costs cost NOUN cjel-3474 212 26 and and CCONJ cjel-3474 212 27 benefits benefit NOUN cjel-3474 212 28 may may AUX cjel-3474 212 29 be be AUX cjel-3474 212 30 superficial superficial ADJ cjel-3474 212 31 . . PUNCT cjel-3474 213 1 30 30 NUM cjel-3474 213 2 . . PUNCT cjel-3474 214 1 the the DET cjel-3474 214 2 thirty thirty NUM cjel-3474 214 3 - - PUNCT cjel-3474 214 4 five five NUM cjel-3474 214 5 percent percent NOUN cjel-3474 214 6 rate rate NOUN cjel-3474 214 7 is be AUX cjel-3474 214 8 currently currently ADV cjel-3474 214 9 the the DET cjel-3474 214 10 top top ADJ cjel-3474 214 11 marginal marginal ADJ cjel-3474 214 12 rate rate NOUN cjel-3474 214 13 of of ADP cjel-3474 214 14 tax tax NOUN cjel-3474 214 15 . . PUNCT cjel-3474 215 1 rev rev PROPN cjel-3474 215 2 . . PROPN cjel-3474 215 3 proc proc PROPN cjel-3474 215 4 . . PUNCT cjel-3474 216 1 201112 201112 NUM cjel-3474 216 2 , , PUNCT cjel-3474 216 3 2011 2011 NUM cjel-3474 216 4 - - SYM cjel-3474 216 5 2 2 NUM cjel-3474 216 6 i.r.b i.r.b NOUN cjel-3474 216 7 . . PUNCT cjel-3474 216 8 297 297 NUM cjel-3474 216 9 . . PUNCT cjel-3474 217 1 an an DET cjel-3474 217 2 exact exact ADJ cjel-3474 217 3 estimate estimate NOUN cjel-3474 217 4 of of ADP cjel-3474 217 5 revenue revenue NOUN cjel-3474 217 6 cost cost NOUN cjel-3474 217 7 would would AUX cjel-3474 217 8 require require VERB cjel-3474 217 9 knowing know VERB cjel-3474 217 10 the the DET cjel-3474 217 11 top top ADJ cjel-3474 217 12 tax tax NOUN cjel-3474 217 13 rate rate NOUN cjel-3474 217 14 of of ADP cjel-3474 217 15 each each DET cjel-3474 217 16 donor donor NOUN cjel-3474 217 17 claiming claim VERB cjel-3474 217 18 the the DET cjel-3474 217 19 deduction deduction NOUN cjel-3474 217 20 . . PUNCT cjel-3474 218 1 using use VERB cjel-3474 218 2 a a DET cjel-3474 218 3 thirty thirty NUM cjel-3474 218 4 - - PUNCT cjel-3474 218 5 five five NUM cjel-3474 218 6 percent percent NOUN cjel-3474 218 7 rate rate NOUN cjel-3474 218 8 here here ADV cjel-3474 218 9 provides provide VERB cjel-3474 218 10 an an DET cjel-3474 218 11 estimate estimate NOUN cjel-3474 218 12 that that PRON cjel-3474 218 13 is be AUX cjel-3474 218 14 likely likely ADV cjel-3474 218 15 higher high ADJ cjel-3474 218 16 than than ADP cjel-3474 218 17 actual actual ADJ cjel-3474 218 18 revenue revenue NOUN cjel-3474 218 19 loss loss NOUN cjel-3474 218 20 , , PUNCT cjel-3474 218 21 considering consider VERB cjel-3474 218 22 that that SCONJ cjel-3474 218 23 some some DET cjel-3474 218 24 taxpayers taxpayer NOUN cjel-3474 218 25 probably probably ADV cjel-3474 218 26 are be AUX cjel-3474 218 27 not not PART cjel-3474 218 28 paying pay VERB cjel-3474 218 29 tax tax NOUN cjel-3474 218 30 at at ADP cjel-3474 218 31 the the DET cjel-3474 218 32 top top ADJ cjel-3474 218 33 marginal marginal ADJ cjel-3474 218 34 rate rate NOUN cjel-3474 218 35 . . PUNCT cjel-3474 219 1 10 10 NUM cjel-3474 219 2 columbia columbia PROPN cjel-3474 219 3 journal journal PROPN cjel-3474 219 4 of of ADP cjel-3474 219 5 environmental environmental ADJ cjel-3474 219 6 law law NOUN cjel-3474 220 1 [ [ X cjel-3474 220 2 vol vol NOUN cjel-3474 220 3 . . PUNCT cjel-3474 221 1 37:1 37:1 NUM cjel-3474 221 2 covered cover VERB cjel-3474 221 3 ( ( PUNCT cjel-3474 221 4 again again ADV cjel-3474 221 5 , , PUNCT cjel-3474 221 6 assuming assume VERB cjel-3474 221 7 a a DET cjel-3474 221 8 thirty thirty NUM cjel-3474 221 9 - - PUNCT cjel-3474 221 10 five five NUM cjel-3474 221 11 percent percent NOUN cjel-3474 221 12 rate rate NOUN cjel-3474 221 13 ) ) PUNCT cjel-3474 221 14 , , PUNCT cjel-3474 221 15 for for ADP cjel-3474 221 16 a a DET cjel-3474 221 17 total total NOUN cjel-3474 221 18 of of ADP cjel-3474 221 19 $ $ SYM cjel-3474 221 20 3,573,820,000 3,573,820,000 NUM cjel-3474 221 21 , , PUNCT cjel-3474 221 22 or or CCONJ cjel-3474 221 23 $ $ SYM cjel-3474 221 24 3.6 3.6 NUM cjel-3474 221 25 billion billion NUM cjel-3474 221 26 , , PUNCT cjel-3474 221 27 over over ADP cjel-3474 221 28 the the DET cjel-3474 221 29 six six NUM cjel-3474 221 30 - - PUNCT cjel-3474 221 31 year year NOUN cjel-3474 221 32 period period NOUN cjel-3474 221 33 . . PUNCT cjel-3474 222 1 table table NOUN cjel-3474 222 2 1 1 NUM cjel-3474 222 3 : : PUNCT cjel-3474 222 4 federal federal ADJ cjel-3474 222 5 income income NOUN cjel-3474 222 6 tax tax NOUN cjel-3474 222 7 conservation conservation NOUN cjel-3474 222 8 easement easement NOUN cjel-3474 222 9 deductions deduction NOUN cjel-3474 222 10 year year NOUN cjel-3474 222 11 conservation conservation NOUN cjel-3474 222 12 easements easement NOUN cjel-3474 222 13 façade façade NOUN cjel-3474 222 14 easements easement NOUN cjel-3474 222 15 conservation conservation NOUN cjel-3474 222 16 & & CCONJ cjel-3474 222 17 façade façade NOUN cjel-3474 222 18 easements easement NOUN cjel-3474 222 19 combined combine VERB cjel-3474 222 20 total total ADJ cjel-3474 222 21 revenue revenue NOUN cjel-3474 222 22 loss loss NOUN cjel-3474 222 23 ( ( PUNCT cjel-3474 222 24 assuming assume VERB cjel-3474 222 25 a a DET cjel-3474 222 26 35 35 NUM cjel-3474 222 27 % % NOUN cjel-3474 222 28 marginal marginal ADJ cjel-3474 222 29 tax tax NOUN cjel-3474 222 30 rate rate NOUN cjel-3474 222 31 for for ADP cjel-3474 222 32 all all DET cjel-3474 222 33 donors donor NOUN cjel-3474 222 34 ) ) PUNCT cjel-3474 222 35 2,407 2,407 NUM cjel-3474 222 36 donations donation NOUN cjel-3474 222 37 na na NOUN cjel-3474 222 38 na na ADP cjel-3474 222 39 2,179 2,179 NUM cjel-3474 222 40 returns return NOUN cjel-3474 222 41 2003 2003 NUM cjel-3474 222 42 $ $ SYM cjel-3474 222 43 1,491,924,000 1,491,924,000 NUM cjel-3474 222 44 claimed claim VERB cjel-3474 222 45 $ $ SYM cjel-3474 222 46 522,173,000 522,173,000 NUM cjel-3474 222 47 3,365 3,365 NUM cjel-3474 222 48 donations donation NOUN cjel-3474 222 49 na na NOUN cjel-3474 222 50 na na ADP cjel-3474 222 51 2,971 2,971 NUM cjel-3474 222 52 returns return NOUN cjel-3474 222 53 2004 2004 NUM cjel-3474 222 54 $ $ SYM cjel-3474 222 55 1,449,210,000 1,449,210,000 NUM cjel-3474 222 56 claimed claim VERB cjel-3474 222 57 $ $ SYM cjel-3474 222 58 507,224,000 507,224,000 NUM cjel-3474 222 59 2,307 2,307 NUM cjel-3474 222 60 donations donation NOUN cjel-3474 222 61 1,132 1,132 NUM cjel-3474 222 62 donations donation NOUN cjel-3474 222 63 3,439 3,439 NUM cjel-3474 222 64 donations donation NOUN cjel-3474 222 65 2,186 2,186 NUM cjel-3474 222 66 returns return NOUN cjel-3474 222 67 1,028 1,028 NUM cjel-3474 222 68 returns return NOUN cjel-3474 222 69 3,214 3,214 NUM cjel-3474 222 70 returns return NOUN cjel-3474 222 71 2005 2005 NUM cjel-3474 222 72 $ $ SYM cjel-3474 222 73 1,815,814,000 1,815,814,000 NUM cjel-3474 222 74 claimed claim VERB cjel-3474 222 75 $ $ SYM cjel-3474 222 76 307,370,000 307,370,000 NUM cjel-3474 222 77 claimed claim VERB cjel-3474 222 78 $ $ SYM cjel-3474 222 79 2,123,184,000 2,123,184,000 NUM cjel-3474 222 80 claimed claim VERB cjel-3474 222 81 $ $ SYM cjel-3474 222 82 743,114,000 743,114,000 NUM cjel-3474 222 83 3,529 3,529 NUM cjel-3474 222 84 donations donation NOUN cjel-3474 222 85 1,145 1,145 NUM cjel-3474 222 86 donations donation NOUN cjel-3474 222 87 4,674 4,674 NUM cjel-3474 222 88 donations donation NOUN cjel-3474 222 89 3,402 3,402 NUM cjel-3474 222 90 returns return NOUN cjel-3474 222 91 1,143 1,143 NUM cjel-3474 222 92 returns return NOUN cjel-3474 222 93 4,545 4,545 NUM cjel-3474 222 94 returns return NOUN cjel-3474 222 95 2006 2006 NUM cjel-3474 222 96 $ $ SYM cjel-3474 222 97 1,489,589,000 1,489,589,000 NUM cjel-3474 222 98 claimed claim VERB cjel-3474 222 99 $ $ SYM cjel-3474 222 100 264,575,000 264,575,000 NUM cjel-3474 222 101 claimed claim VERB cjel-3474 222 102 $ $ SYM cjel-3474 222 103 1,754,164,000 1,754,164,000 NUM cjel-3474 222 104 claimed claim VERB cjel-3474 222 105 $ $ SYM cjel-3474 222 106 613,957,000 613,957,000 NUM cjel-3474 222 107 2,405 2,405 NUM cjel-3474 222 108 donations donation NOUN cjel-3474 222 109 242 242 NUM cjel-3474 222 110 donations donation NOUN cjel-3474 222 111 2,647 2,647 NUM cjel-3474 222 112 donations donation NOUN cjel-3474 222 113 2,231 2,231 NUM cjel-3474 222 114 returns return NOUN cjel-3474 222 115 228 228 NUM cjel-3474 222 116 returns return NOUN cjel-3474 222 117 2,459 2,459 NUM cjel-3474 222 118 returns return NOUN cjel-3474 222 119 2007 2007 NUM cjel-3474 222 120 $ $ SYM cjel-3474 222 121 1,954,122,000 1,954,122,000 NUM cjel-3474 222 122 claimed claim VERB cjel-3474 222 123 $ $ SYM cjel-3474 222 124 222,269,000 222,269,000 NUM cjel-3474 222 125 claimed claim VERB cjel-3474 222 126 $ $ SYM cjel-3474 222 127 2,176,391,000 2,176,391,000 NUM cjel-3474 222 128 claimed claim VERB cjel-3474 222 129 $ $ SYM cjel-3474 222 130 761,737,000 761,737,000 NUM cjel-3474 222 131 3,158 3,158 NUM cjel-3474 222 132 donations donation NOUN cjel-3474 222 133 1,396 1,396 NUM cjel-3474 222 134 donations donation NOUN cjel-3474 222 135 4,554 4,554 NUM cjel-3474 222 136 donations donation NOUN cjel-3474 222 137 3,095 3,095 NUM cjel-3474 222 138 returns return NOUN cjel-3474 222 139 1,180 1,180 NUM cjel-3474 222 140 returns return NOUN cjel-3474 222 141 4,275 4,275 NUM cjel-3474 222 142 returns return NOUN cjel-3474 222 143 2008 2008 NUM cjel-3474 222 144 $ $ SYM cjel-3474 222 145 1,177,753,000 1,177,753,000 NUM cjel-3474 222 146 claimed claim VERB cjel-3474 222 147 $ $ SYM cjel-3474 222 148 38,290,000 38,290,000 NUM cjel-3474 222 149 claimed claim VERB cjel-3474 222 150 $ $ SYM cjel-3474 222 151 1,216,043,000 1,216,043,000 NUM cjel-3474 222 152 claimed claim VERB cjel-3474 222 153 $ $ SYM cjel-3474 222 154 425,615,000 425,615,000 NUM cjel-3474 222 155 another another DET cjel-3474 222 156 cost cost NOUN cjel-3474 222 157 to to PART cjel-3474 222 158 be be AUX cjel-3474 222 159 considered consider VERB cjel-3474 222 160 is be AUX cjel-3474 222 161 the the DET cjel-3474 222 162 market market NOUN cjel-3474 222 163 value value NOUN cjel-3474 222 164 lost lose VERB cjel-3474 222 165 when when SCONJ cjel-3474 222 166 land land NOUN cjel-3474 222 167 is be AUX cjel-3474 222 168 used use VERB cjel-3474 222 169 for for ADP cjel-3474 222 170 a a DET cjel-3474 222 171 conservation conservation NOUN cjel-3474 222 172 purpose purpose NOUN cjel-3474 222 173 in in ADP cjel-3474 222 174 perpetuity perpetuity NOUN cjel-3474 222 175 , , PUNCT cjel-3474 222 176 otherwise otherwise ADV cjel-3474 222 177 known know VERB cjel-3474 222 178 as as ADP cjel-3474 222 179 the the DET cjel-3474 222 180 lost lose VERB cjel-3474 222 181 economic economic ADJ cjel-3474 222 182 development development NOUN cjel-3474 222 183 value value NOUN cjel-3474 222 184 resulting result VERB cjel-3474 222 185 from from ADP cjel-3474 222 186 easement easement ADJ cjel-3474 222 187 2012 2012 NUM cjel-3474 222 188 ] ] PUNCT cjel-3474 222 189 the the DET cjel-3474 222 190 conservation conservation NOUN cjel-3474 222 191 easement easement ADJ cjel-3474 222 192 tax tax NOUN cjel-3474 222 193 expenditure expenditure NOUN cjel-3474 222 194 11 11 NUM cjel-3474 222 195     SPACE cjel-3474 222 196 contributions.31 contributions.31 NOUN cjel-3474 222 197 one one NUM cjel-3474 222 198 measure measure NOUN cjel-3474 222 199 of of ADP cjel-3474 222 200 such such ADJ cjel-3474 222 201 cost cost NOUN cjel-3474 222 202 is be AUX cjel-3474 222 203 the the DET cjel-3474 222 204 amount amount NOUN cjel-3474 222 205 claimed claim VERB cjel-3474 222 206 as as ADP cjel-3474 222 207 deductions deduction NOUN cjel-3474 222 208 . . PUNCT cjel-3474 223 1 under under ADP cjel-3474 223 2 the the DET cjel-3474 223 3 code code NOUN cjel-3474 223 4 and and CCONJ cjel-3474 223 5 treasury treasury PROPN cjel-3474 223 6 regulations regulation NOUN cjel-3474 223 7 , , PUNCT cjel-3474 223 8 the the DET cjel-3474 223 9 amount amount NOUN cjel-3474 223 10 deducted deduct VERB cjel-3474 223 11 ( ( PUNCT cjel-3474 223 12 which which PRON cjel-3474 223 13 is be AUX cjel-3474 223 14 deemed deem VERB cjel-3474 223 15 the the DET cjel-3474 223 16 fair fair ADJ cjel-3474 223 17 market market NOUN cjel-3474 223 18 value)32 value)32 NOUN cjel-3474 223 19 typically typically ADV cjel-3474 223 20 is be AUX cjel-3474 223 21 determined determine VERB cjel-3474 223 22 using use VERB cjel-3474 223 23 the the DET cjel-3474 223 24 before before ADP cjel-3474 223 25 - - PUNCT cjel-3474 223 26 and and CCONJ cjel-3474 223 27 - - PUNCT cjel-3474 223 28 after after NOUN cjel-3474 223 29 valuation valuation NOUN cjel-3474 223 30 method.33 method.33 PROPN cjel-3474 223 31 this this PRON cjel-3474 223 32 means mean VERB cjel-3474 223 33 that that SCONJ cjel-3474 223 34 the the DET cjel-3474 223 35 property property NOUN cjel-3474 223 36 is be AUX cjel-3474 223 37 first first ADV cjel-3474 223 38 valued value VERB cjel-3474 223 39 before before ADP cjel-3474 223 40 the the DET cjel-3474 223 41 conservation conservation NOUN cjel-3474 223 42 restriction restriction NOUN cjel-3474 223 43 and and CCONJ cjel-3474 223 44 then then ADV cjel-3474 223 45 valued value VERB cjel-3474 223 46 after after ADP cjel-3474 223 47 the the DET cjel-3474 223 48 conservation conservation NOUN cjel-3474 223 49 restriction restriction NOUN cjel-3474 223 50 . . PUNCT cjel-3474 224 1 the the DET cjel-3474 224 2 difference difference NOUN cjel-3474 224 3 between between ADP cjel-3474 224 4 the the DET cjel-3474 224 5 two two NUM cjel-3474 224 6 ( ( PUNCT cjel-3474 224 7 usually usually ADV cjel-3474 224 8 but but CCONJ cjel-3474 224 9 not not PART cjel-3474 224 10 necessarily necessarily ADV cjel-3474 224 11 a a DET cjel-3474 224 12 positive positive ADJ cjel-3474 224 13 number)34 number)34 PROPN cjel-3474 224 14 represents represent VERB cjel-3474 224 15 the the DET cjel-3474 224 16 market market NOUN cjel-3474 224 17 value value NOUN cjel-3474 224 18 taken take VERB cjel-3474 224 19 away away ADV cjel-3474 224 20 from from ADP cjel-3474 224 21 the the DET cjel-3474 224 22 property property NOUN cjel-3474 224 23 because because SCONJ cjel-3474 224 24 of of ADP cjel-3474 224 25 the the DET cjel-3474 224 26 restriction restriction NOUN cjel-3474 224 27 . . PUNCT cjel-3474 225 1 in in ADP cjel-3474 225 2 other other ADJ cjel-3474 225 3 words word NOUN cjel-3474 225 4 , , PUNCT cjel-3474 225 5 under under ADP cjel-3474 225 6 the the DET cjel-3474 225 7 tax tax NOUN cjel-3474 225 8 law law NOUN cjel-3474 225 9 , , PUNCT cjel-3474 225 10 the the DET cjel-3474 225 11 restriction restriction NOUN cjel-3474 225 12 has have VERB cjel-3474 225 13 a a DET cjel-3474 225 14 negative negative ADJ cjel-3474 225 15 value value NOUN cjel-3474 225 16 . . PUNCT cjel-3474 226 1 thus thus ADV cjel-3474 226 2 , , PUNCT cjel-3474 226 3 the the DET cjel-3474 226 4 holder holder NOUN cjel-3474 226 5 of of ADP cjel-3474 226 6 the the DET cjel-3474 226 7 conservation conservation NOUN cjel-3474 226 8 restriction restriction NOUN cjel-3474 226 9 often often ADV cjel-3474 226 10 is be AUX cjel-3474 226 11 understood understand VERB cjel-3474 226 12 as as ADP cjel-3474 226 13 the the DET cjel-3474 226 14 holder holder NOUN cjel-3474 226 15 of of ADP cjel-3474 226 16 the the DET cjel-3474 226 17 “ " PUNCT cjel-3474 226 18 development development NOUN cjel-3474 226 19 rights right NOUN cjel-3474 226 20 . . PUNCT cjel-3474 227 1 ”35 ”35 NOUN cjel-3474 227 2 adding add VERB cjel-3474 227 3 up up ADP cjel-3474 227 4 the the DET cjel-3474 227 5 total total ADJ cjel-3474 227 6 amounts amount NOUN cjel-3474 227 7 deducted deduct VERB cjel-3474 227 8 from from ADP cjel-3474 227 9 the the DET cjel-3474 227 10 above above ADJ cjel-3474 227 11 table table NOUN cjel-3474 227 12 , , PUNCT cjel-3474 227 13 the the DET cjel-3474 227 14 lost lose VERB cjel-3474 227 15 economic economic ADJ cjel-3474 227 16 development development NOUN cjel-3474 227 17 value value NOUN cjel-3474 227 18 from from ADP cjel-3474 227 19 conservation conservation NOUN cjel-3474 227 20 easements easement NOUN cjel-3474 227 21 during during ADP cjel-3474 227 22 the the DET cjel-3474 227 23 period period NOUN cjel-3474 227 24 2003 2003 NUM cjel-3474 227 25 through through ADP cjel-3474 227 26 2008 2008 NUM cjel-3474 227 27 would would AUX cjel-3474 227 28 be be AUX cjel-3474 227 29 equal equal ADJ cjel-3474 227 30 to to ADP cjel-3474 227 31 $ $ SYM cjel-3474 227 32 10.21 10.21 NUM cjel-3474 227 33 billion billion NUM cjel-3474 227 34 . . PUNCT cjel-3474 228 1 although although SCONJ cjel-3474 228 2 the the DET cjel-3474 228 3 amount amount NOUN cjel-3474 228 4 claimed claim VERB cjel-3474 228 5 as as SCONJ cjel-3474 228 6 deductions deduction NOUN cjel-3474 228 7 provides provide VERB cjel-3474 228 8 a a DET cjel-3474 228 9 starting starting NOUN cjel-3474 228 10 point point NOUN cjel-3474 228 11 for for ADP cjel-3474 228 12 determining determine VERB cjel-3474 228 13 the the DET cjel-3474 228 14 lost lost ADJ cjel-3474 228 15 economic economic ADJ cjel-3474 228 16 development development NOUN cjel-3474 228 17 value value NOUN cjel-3474 228 18 stemming stem VERB cjel-3474 228 19 from from ADP cjel-3474 228 20 the the DET cjel-3474 228 21 conservation conservation NOUN cjel-3474 228 22 easement easement NOUN cjel-3474 228 23 program program NOUN cjel-3474 228 24 , , PUNCT cjel-3474 228 25 arguably arguably ADV cjel-3474 228 26 it it PRON cjel-3474 228 27 should should AUX cjel-3474 228 28 be be AUX cjel-3474 228 29 discounted discount VERB cjel-3474 228 30 — — PUNCT cjel-3474 228 31 and and CCONJ cjel-3474 228 32 perhaps perhaps ADV cjel-3474 228 33 by by ADP cjel-3474 228 34 a a DET cjel-3474 228 35 significant significant ADJ cjel-3474 228 36 percentage percentage NOUN cjel-3474 228 37 . . PUNCT cjel-3474 229 1 this this PRON cjel-3474 229 2 is be AUX cjel-3474 229 3 because because SCONJ cjel-3474 229 4 the the DET cjel-3474 229 5 lack lack NOUN cjel-3474 229 6 of of ADP cjel-3474 229 7 a a DET cjel-3474 229 8 sales sale NOUN cjel-3474 229 9 market market NOUN cjel-3474 229 10 for for ADP cjel-3474 229 11 conservation conservation NOUN cjel-3474 229 12 easements easement NOUN cjel-3474 229 13 provides provide VERB cjel-3474 229 14 reason reason NOUN cjel-3474 229 15 to to PART cjel-3474 229 16 doubt doubt VERB cjel-3474 229 17 that that SCONJ cjel-3474 229 18 the the DET cjel-3474 229 19 before before ADP cjel-3474 229 20 - - PUNCT cjel-3474 229 21 and and CCONJ cjel-3474 229 22 - - PUNCT cjel-3474 229 23 after after ADP cjel-3474 229 24 31 31 NUM cjel-3474 229 25 . . PUNCT cjel-3474 230 1 the the DET cjel-3474 230 2 lost lose VERB cjel-3474 230 3 economic economic ADJ cjel-3474 230 4 development development NOUN cjel-3474 230 5 value value NOUN cjel-3474 230 6 has have AUX cjel-3474 230 7 been be AUX cjel-3474 230 8 termed term VERB cjel-3474 230 9 the the DET cjel-3474 230 10 “ " PUNCT cjel-3474 230 11 market market NOUN cjel-3474 230 12 cost cost NOUN cjel-3474 230 13 ” " PUNCT cjel-3474 230 14 of of ADP cjel-3474 230 15 the the DET cjel-3474 230 16 donation donation NOUN cjel-3474 230 17 . . PUNCT cjel-3474 231 1 see see VERB cjel-3474 231 2 mclaughlin mclaughlin PROPN cjel-3474 231 3 , , PUNCT cjel-3474 231 4 supra supra PROPN cjel-3474 231 5 note note NOUN cjel-3474 231 6 2 2 NUM cjel-3474 231 7 , , PUNCT cjel-3474 231 8 at at ADP cjel-3474 231 9 24 24 NUM cjel-3474 231 10 ( ( PUNCT cjel-3474 231 11 defining define VERB cjel-3474 231 12 market market NOUN cjel-3474 231 13 cost cost NOUN cjel-3474 231 14 as as ADP cjel-3474 231 15 “ " PUNCT cjel-3474 231 16 the the DET cjel-3474 231 17 reduction reduction NOUN cjel-3474 231 18 in in ADP cjel-3474 231 19 the the DET cjel-3474 231 20 fair fair ADJ cjel-3474 231 21 market market NOUN cjel-3474 231 22 value value NOUN cjel-3474 231 23 of of ADP cjel-3474 231 24 the the DET cjel-3474 231 25 land land NOUN cjel-3474 231 26 that that PRON cjel-3474 231 27 results result VERB cjel-3474 231 28 from from ADP cjel-3474 231 29 placing place VERB cjel-3474 231 30 permanent permanent ADJ cjel-3474 231 31 restrictions restriction NOUN cjel-3474 231 32 on on ADP cjel-3474 231 33 its its PRON cjel-3474 231 34 development development NOUN cjel-3474 231 35 and and CCONJ cjel-3474 231 36 use use NOUN cjel-3474 231 37 ” " PUNCT cjel-3474 231 38 ) ) PUNCT cjel-3474 231 39 . . PUNCT cjel-3474 232 1 32 32 NUM cjel-3474 232 2 . . PUNCT cjel-3474 233 1 donors donor NOUN cjel-3474 233 2 generally generally ADV cjel-3474 233 3 are be AUX cjel-3474 233 4 allowed allow VERB cjel-3474 233 5 to to PART cjel-3474 233 6 deduct deduct VERB cjel-3474 233 7 the the DET cjel-3474 233 8 fair fair ADJ cjel-3474 233 9 market market NOUN cjel-3474 233 10 value value NOUN cjel-3474 233 11 of of ADP cjel-3474 233 12 contributed contribute VERB cjel-3474 233 13 property property NOUN cjel-3474 233 14 . . PUNCT cjel-3474 234 1 i.r.c i.r.c NOUN cjel-3474 234 2 . . PUNCT cjel-3474 235 1 § § PROPN cjel-3474 235 2 170 170 NUM cjel-3474 235 3 ; ; PUNCT cjel-3474 235 4 treas treas PROPN cjel-3474 235 5 . . PUNCT cjel-3474 236 1 reg reg PROPN cjel-3474 236 2 . . PUNCT cjel-3474 237 1 § § PROPN cjel-3474 237 2 1.170a-14(h)(3 1.170a-14(h)(3 NUM cjel-3474 237 3 ) ) PUNCT cjel-3474 237 4 ( ( PUNCT cjel-3474 237 5 as as SCONJ cjel-3474 237 6 amended amend VERB cjel-3474 237 7 in in ADP cjel-3474 237 8 2009 2009 NUM cjel-3474 237 9 ) ) PUNCT cjel-3474 237 10 . . PUNCT cjel-3474 238 1 33 33 NUM cjel-3474 238 2 . . PUNCT cjel-3474 239 1 treas treas PROPN cjel-3474 239 2 . . PUNCT cjel-3474 240 1 reg reg PROPN cjel-3474 240 2 . . PUNCT cjel-3474 241 1 § § PROPN cjel-3474 241 2 1.170a-14(h)(3)(i 1.170a-14(h)(3)(i NUM cjel-3474 241 3 ) ) PUNCT cjel-3474 241 4 ( ( PUNCT cjel-3474 241 5 as as SCONJ cjel-3474 241 6 amended amend VERB cjel-3474 241 7 in in ADP cjel-3474 241 8 2009 2009 NUM cjel-3474 241 9 ) ) PUNCT cjel-3474 242 1 ( ( PUNCT cjel-3474 242 2 providing provide VERB cjel-3474 242 3 that that SCONJ cjel-3474 242 4 if if SCONJ cjel-3474 242 5 , , PUNCT cjel-3474 242 6 as as SCONJ cjel-3474 242 7 is be AUX cjel-3474 242 8 usually usually ADV cjel-3474 242 9 the the DET cjel-3474 242 10 case case NOUN cjel-3474 242 11 , , PUNCT cjel-3474 242 12 there there PRON cjel-3474 242 13 is be VERB cjel-3474 242 14 “ " PUNCT cjel-3474 242 15 no no DET cjel-3474 242 16 substantial substantial ADJ cjel-3474 242 17 record record NOUN cjel-3474 242 18 of of ADP cjel-3474 242 19 market market NOUN cjel-3474 242 20 - - PUNCT cjel-3474 242 21 place place NOUN cjel-3474 242 22 ” " PUNCT cjel-3474 242 23 easement easement NOUN cjel-3474 242 24 sales sale NOUN cjel-3474 242 25 available available ADJ cjel-3474 242 26 , , PUNCT cjel-3474 242 27 then then ADV cjel-3474 242 28 “ " PUNCT cjel-3474 242 29 the the DET cjel-3474 242 30 fair fair ADJ cjel-3474 242 31 market market NOUN cjel-3474 242 32 value value NOUN cjel-3474 242 33 of of ADP cjel-3474 242 34 a a DET cjel-3474 242 35 perpetual perpetual ADJ cjel-3474 242 36 conservation conservation NOUN cjel-3474 242 37 restriction restriction NOUN cjel-3474 242 38 is be AUX cjel-3474 242 39 equal equal ADJ cjel-3474 242 40 to to ADP cjel-3474 242 41 the the DET cjel-3474 242 42 difference difference NOUN cjel-3474 242 43 between between ADP cjel-3474 242 44 the the DET cjel-3474 242 45 fair fair ADJ cjel-3474 242 46 market market NOUN cjel-3474 242 47 value value NOUN cjel-3474 242 48 of of ADP cjel-3474 242 49 the the DET cjel-3474 242 50 property property NOUN cjel-3474 242 51 it it PRON cjel-3474 242 52 encumbers encumber VERB cjel-3474 242 53 before before ADP cjel-3474 242 54 the the DET cjel-3474 242 55 granting granting NOUN cjel-3474 242 56 of of ADP cjel-3474 242 57 the the DET cjel-3474 242 58 restriction restriction NOUN cjel-3474 242 59 and and CCONJ cjel-3474 242 60 the the DET cjel-3474 242 61 fair fair ADJ cjel-3474 242 62 market market NOUN cjel-3474 242 63 value value NOUN cjel-3474 242 64 of of ADP cjel-3474 242 65 the the DET cjel-3474 242 66 encumbered encumber VERB cjel-3474 242 67 property property NOUN cjel-3474 242 68 after after ADP cjel-3474 242 69 the the DET cjel-3474 242 70 granting granting NOUN cjel-3474 242 71 of of ADP cjel-3474 242 72 the the DET cjel-3474 242 73 restriction restriction NOUN cjel-3474 242 74 ” " PUNCT cjel-3474 242 75 ) ) PUNCT cjel-3474 243 1 ; ; PUNCT cjel-3474 243 2 see see VERB cjel-3474 243 3 also also ADV cjel-3474 243 4 c. c. PROPN cjel-3474 243 5 timothy timothy PROPN cjel-3474 243 6 lindstrom lindstrom PROPN cjel-3474 243 7 , , PUNCT cjel-3474 243 8 a a DET cjel-3474 243 9 guide guide NOUN cjel-3474 243 10 to to ADP cjel-3474 243 11 the the DET cjel-3474 243 12 tax tax NOUN cjel-3474 243 13 aspects aspect NOUN cjel-3474 243 14 of of ADP cjel-3474 243 15 easement easement ADJ cjel-3474 243 16 contributions contribution NOUN cjel-3474 243 17 , , PUNCT cjel-3474 243 18 7 7 NUM cjel-3474 243 19 wyo wyo PROPN cjel-3474 243 20 . . PUNCT cjel-3474 244 1 l. l. PROPN cjel-3474 244 2 rev rev PROPN cjel-3474 244 3 . . PROPN cjel-3474 244 4 441 441 NUM cjel-3474 244 5 , , PUNCT cjel-3474 244 6 485 485 NUM cjel-3474 244 7 ( ( PUNCT cjel-3474 244 8 2007 2007 NUM cjel-3474 244 9 ) ) PUNCT cjel-3474 244 10 ( ( PUNCT cjel-3474 244 11 “ " PUNCT cjel-3474 244 12 the the DET cjel-3474 244 13 value value NOUN cjel-3474 244 14 of of ADP cjel-3474 244 15 the the DET cjel-3474 244 16 easement easement NOUN cjel-3474 244 17 for for ADP cjel-3474 244 18 purposes purpose NOUN cjel-3474 244 19 of of ADP cjel-3474 244 20 the the DET cjel-3474 244 21 deduction deduction NOUN cjel-3474 244 22 is be AUX cjel-3474 244 23 typically typically ADV cjel-3474 244 24 the the DET cjel-3474 244 25 difference difference NOUN cjel-3474 244 26 in in ADP cjel-3474 244 27 the the DET cjel-3474 244 28 value value NOUN cjel-3474 244 29 of of ADP cjel-3474 244 30 the the DET cjel-3474 244 31 easement easement ADJ cjel-3474 244 32 property property NOUN cjel-3474 244 33 before before ADP cjel-3474 244 34 the the DET cjel-3474 244 35 contribution contribution NOUN cjel-3474 244 36 and and CCONJ cjel-3474 244 37 after after ADP cjel-3474 244 38 the the DET cjel-3474 244 39 contribution contribution NOUN cjel-3474 244 40 . . PUNCT cjel-3474 244 41 ” " PUNCT cjel-3474 244 42 ) ) PUNCT cjel-3474 244 43 . . PUNCT cjel-3474 245 1 34 34 NUM cjel-3474 245 2 . . PUNCT cjel-3474 246 1 the the DET cjel-3474 246 2 regulations regulation NOUN cjel-3474 246 3 make make VERB cjel-3474 246 4 clear clear ADJ cjel-3474 246 5 that that SCONJ cjel-3474 246 6 an an DET cjel-3474 246 7 easement easement NOUN cjel-3474 246 8 may may AUX cjel-3474 246 9 enhance enhance VERB cjel-3474 246 10 the the DET cjel-3474 246 11 value value NOUN cjel-3474 246 12 of of ADP cjel-3474 246 13 the the DET cjel-3474 246 14 property property NOUN cjel-3474 246 15 . . PUNCT cjel-3474 247 1 treas treas PROPN cjel-3474 247 2 . . PUNCT cjel-3474 248 1 reg reg PROPN cjel-3474 248 2 . . PUNCT cjel-3474 249 1 § § NOUN cjel-3474 249 2 1.170a-14(h)(3)(ii 1.170a-14(h)(3)(ii NUM cjel-3474 249 3 ) ) PUNCT cjel-3474 249 4 ( ( PUNCT cjel-3474 249 5 as as SCONJ cjel-3474 249 6 amended amend VERB cjel-3474 249 7 in in ADP cjel-3474 249 8 2009 2009 NUM cjel-3474 249 9 ) ) PUNCT cjel-3474 249 10 ( ( PUNCT cjel-3474 249 11 “ " PUNCT cjel-3474 249 12 [ [ X cjel-3474 249 13 t]here t]here NOUN cjel-3474 249 14 may may AUX cjel-3474 249 15 be be AUX cjel-3474 249 16 instances instance NOUN cjel-3474 249 17 where where SCONJ cjel-3474 249 18 the the DET cjel-3474 249 19 grant grant NOUN cjel-3474 249 20 of of ADP cjel-3474 249 21 a a DET cjel-3474 249 22 conservation conservation NOUN cjel-3474 249 23 restriction restriction NOUN cjel-3474 249 24 . . PUNCT cjel-3474 249 25 . . PUNCT cjel-3474 249 26 . . PUNCT cjel-3474 250 1 may may AUX cjel-3474 250 2 in in ADP cjel-3474 250 3 fact fact NOUN cjel-3474 250 4 serve serve VERB cjel-3474 250 5 to to PART cjel-3474 250 6 enhance enhance VERB cjel-3474 250 7 , , PUNCT cjel-3474 250 8 rather rather ADV cjel-3474 250 9 than than ADP cjel-3474 250 10 reduce reduce VERB cjel-3474 250 11 , , PUNCT cjel-3474 250 12 the the DET cjel-3474 250 13 value value NOUN cjel-3474 250 14 of of ADP cjel-3474 250 15 the the DET cjel-3474 250 16 property property NOUN cjel-3474 250 17 . . PUNCT cjel-3474 250 18 ” " PUNCT cjel-3474 250 19 ) ) PUNCT cjel-3474 250 20 . . PUNCT cjel-3474 251 1 35 35 NUM cjel-3474 251 2 . . PUNCT cjel-3474 252 1 adrienne adrienne PROPN cjel-3474 252 2 lyles lyles PROPN cjel-3474 252 3 - - PUNCT cjel-3474 252 4 chockley chockley NOUN cjel-3474 252 5 , , PUNCT cjel-3474 252 6 building build VERB cjel-3474 252 7 livable livable ADJ cjel-3474 252 8 places place NOUN cjel-3474 252 9 : : PUNCT cjel-3474 252 10 the the DET cjel-3474 252 11 importance importance NOUN cjel-3474 252 12 of of ADP cjel-3474 252 13 landscape landscape NOUN cjel-3474 252 14 in in ADP cjel-3474 252 15 urban urban ADJ cjel-3474 252 16 land land NOUN cjel-3474 252 17 use use NOUN cjel-3474 252 18 , , PUNCT cjel-3474 252 19 planning planning NOUN cjel-3474 252 20 , , PUNCT cjel-3474 252 21 and and CCONJ cjel-3474 252 22 development development NOUN cjel-3474 252 23 , , PUNCT cjel-3474 252 24 16 16 NUM cjel-3474 252 25 buff buff PROPN cjel-3474 252 26 . . PROPN cjel-3474 252 27 envtl envtl PROPN cjel-3474 252 28 . . PUNCT cjel-3474 253 1 l.j l.j PROPN cjel-3474 253 2 . . PROPN cjel-3474 253 3 95 95 NUM cjel-3474 253 4 , , PUNCT cjel-3474 253 5 119 119 NUM cjel-3474 253 6 ( ( PUNCT cjel-3474 253 7 2008 2008 NUM cjel-3474 253 8 ) ) PUNCT cjel-3474 253 9 ( ( PUNCT cjel-3474 253 10 “ " PUNCT cjel-3474 253 11 private private ADJ cjel-3474 253 12 organizations organization NOUN cjel-3474 253 13 may may AUX cjel-3474 253 14 also also ADV cjel-3474 253 15 take take VERB cjel-3474 253 16 advantage advantage NOUN cjel-3474 253 17 of of ADP cjel-3474 253 18 conservation conservation NOUN cjel-3474 253 19 easements easement NOUN cjel-3474 253 20 ( ( PUNCT cjel-3474 253 21 i.e. i.e. X cjel-3474 253 22 , , PUNCT cjel-3474 253 23 development development NOUN cjel-3474 253 24 rights right NOUN cjel-3474 253 25 ) ) PUNCT cjel-3474 253 26 , , PUNCT cjel-3474 253 27 legal legal ADJ cjel-3474 253 28 agreements agreement NOUN cjel-3474 253 29 in in ADP cjel-3474 253 30 which which PRON cjel-3474 253 31 a a DET cjel-3474 253 32 property property NOUN cjel-3474 253 33 owner owner NOUN cjel-3474 253 34 restricts restrict VERB cjel-3474 253 35 the the DET cjel-3474 253 36 type type NOUN cjel-3474 253 37 and and CCONJ cjel-3474 253 38 amount amount NOUN cjel-3474 253 39 of of ADP cjel-3474 253 40 development development NOUN cjel-3474 253 41 that that PRON cjel-3474 253 42 may may AUX cjel-3474 253 43 take take VERB cjel-3474 253 44 place place NOUN cjel-3474 253 45 on on ADP cjel-3474 253 46 a a DET cjel-3474 253 47 particular particular ADJ cjel-3474 253 48 property property NOUN cjel-3474 253 49 . . PUNCT cjel-3474 253 50 ” " PUNCT cjel-3474 253 51 ) ) PUNCT cjel-3474 253 52 . . PUNCT cjel-3474 254 1 12 12 NUM cjel-3474 254 2 columbia columbia PROPN cjel-3474 254 3 journal journal PROPN cjel-3474 254 4 of of ADP cjel-3474 254 5 environmental environmental ADJ cjel-3474 254 6 law law NOUN cjel-3474 255 1 [ [ X cjel-3474 255 2 vol vol NOUN cjel-3474 255 3 . . PUNCT cjel-3474 256 1 37:1 37:1 NUM cjel-3474 256 2 in in ADP cjel-3474 256 3 o o NOUN cjel-3474 256 4 i i PRON cjel-3474 256 5     SPACE cjel-3474 256 6 method method NOUN cjel-3474 256 7 produces produce VERB cjel-3474 256 8 an an DET cjel-3474 256 9 accurate accurate ADJ cjel-3474 256 10 picture picture NOUN cjel-3474 256 11 of of ADP cjel-3474 256 12 the the DET cjel-3474 256 13 lost lost ADJ cjel-3474 256 14 development development NOUN cjel-3474 256 15 value.36 value.36 NOUN cjel-3474 256 16 as as SCONJ cjel-3474 256 17 has have AUX cjel-3474 256 18 been be AUX cjel-3474 256 19 documented document VERB cjel-3474 256 20 , , PUNCT cjel-3474 256 21 without without ADP cjel-3474 256 22 such such DET cjel-3474 256 23 a a DET cjel-3474 256 24 market market NOUN cjel-3474 256 25 there there PRON cjel-3474 256 26 is be VERB cjel-3474 256 27 no no DET cjel-3474 256 28 “ " PUNCT cjel-3474 256 29 market market NOUN cjel-3474 256 30 price price NOUN cjel-3474 256 31 ” " PUNCT cjel-3474 256 32 for for ADP cjel-3474 256 33 easements.37 easements.37 PROPN cjel-3474 256 34 thus thus ADV cjel-3474 256 35 , , PUNCT cjel-3474 256 36 the the DET cjel-3474 256 37 value value NOUN cjel-3474 256 38 of of ADP cjel-3474 256 39 a a DET cjel-3474 256 40 conservation conservation NOUN cjel-3474 256 41 easement easement NOUN cjel-3474 256 42 becomes become VERB cjel-3474 256 43 less less ADV cjel-3474 256 44 clearly clearly ADV cjel-3474 256 45 objective objective ADJ cjel-3474 256 46 and and CCONJ cjel-3474 256 47 more more ADV cjel-3474 256 48 dependent dependent ADJ cjel-3474 256 49 on on ADP cjel-3474 256 50 the the DET cjel-3474 256 51 quality quality NOUN cjel-3474 256 52 and and CCONJ cjel-3474 256 53 integrity integrity NOUN cjel-3474 256 54 of of ADP cjel-3474 256 55 appraisers appraiser NOUN cjel-3474 256 56 , , PUNCT cjel-3474 256 57 who who PRON cjel-3474 256 58 are be AUX cjel-3474 256 59 typically typically ADV cjel-3474 256 60 paid pay VERB cjel-3474 256 61 by by ADP cjel-3474 256 62 the the DET cjel-3474 256 63 taxpayer taxpayer NOUN cjel-3474 256 64 - - PUNCT cjel-3474 256 65 donor donor NOUN cjel-3474 256 66 and and CCONJ cjel-3474 256 67 not not PART cjel-3474 256 68 entirely entirely ADV cjel-3474 256 69 dependent.38 dependent.38 VERB cjel-3474 256 70 to to PART cjel-3474 256 71 make make VERB cjel-3474 256 72 the the DET cjel-3474 256 73 valuation valuation NOUN cjel-3474 256 74 problem problem NOUN cjel-3474 256 75 worse worse ADV cjel-3474 256 76 , , PUNCT cjel-3474 256 77 the the DET cjel-3474 256 78 incentives incentive NOUN cjel-3474 256 79 for for ADP cjel-3474 256 80 the the DET cjel-3474 256 81 taxpayer taxpayer NOUN cjel-3474 256 82 and and CCONJ cjel-3474 256 83 the the DET cjel-3474 256 84 donee donee NOUN cjel-3474 256 85 organization organization NOUN cjel-3474 256 86 align align VERB cjel-3474 256 87 toward toward ADP cjel-3474 256 88 a a DET cjel-3474 256 89 higher high ADJ cjel-3474 256 90 valuation valuation NOUN cjel-3474 256 91 . . PUNCT cjel-3474 257 1 for for ADP cjel-3474 257 2 the the DET cjel-3474 257 3 taxpayer taxpayer NOUN cjel-3474 257 4 , , PUNCT cjel-3474 257 5 a a DET cjel-3474 257 6 higher high ADJ cjel-3474 257 7 valuation valuation NOUN cjel-3474 257 8 means mean VERB cjel-3474 257 9 a a DET cjel-3474 257 10 larger large ADJ cjel-3474 257 11 deduction deduction NOUN cjel-3474 257 12 ( ( PUNCT cjel-3474 257 13 and and CCONJ cjel-3474 257 14 so so ADV cjel-3474 257 15 a a DET cjel-3474 257 16 bigger big ADJ cjel-3474 257 17 tax tax NOUN cjel-3474 257 18 benefit benefit NOUN cjel-3474 257 19 ) ) PUNCT cjel-3474 257 20 ; ; PUNCT cjel-3474 257 21 for for ADP cjel-3474 257 22 the the DET cjel-3474 257 23 donee donee NOUN cjel-3474 257 24 rganization rganization NOUN cjel-3474 257 25 , , PUNCT cjel-3474 257 26 a a DET cjel-3474 257 27 higher high ADJ cjel-3474 257 28 valuation valuation NOUN cjel-3474 257 29 signals signal VERB cjel-3474 257 30 a a DET cjel-3474 257 31 more more ADV cjel-3474 257 32 valuable valuable ADJ cjel-3474 257 33 easement easement NOUN cjel-3474 257 34 , , PUNCT cjel-3474 257 35 n n CCONJ cjel-3474 257 36 that that SCONJ cjel-3474 257 37 more more ADJ cjel-3474 257 38 development development NOUN cjel-3474 257 39 activity activity NOUN cjel-3474 257 40 is be AUX cjel-3474 257 41 restricted restrict VERB cjel-3474 257 42 . . PUNCT cjel-3474 258 1 the the DET cjel-3474 258 2 result result NOUN cjel-3474 258 3 is be AUX cjel-3474 258 4 that that SCONJ cjel-3474 258 5 36 36 NUM cjel-3474 258 6 . . PUNCT cjel-3474 259 1 the the DET cjel-3474 259 2 lost lose VERB cjel-3474 259 3 economic economic ADJ cjel-3474 259 4 development development NOUN cjel-3474 259 5 value value NOUN cjel-3474 259 6 , , PUNCT cjel-3474 259 7 represented represent VERB cjel-3474 259 8 by by ADP cjel-3474 259 9 the the DET cjel-3474 259 10 claimed claim VERB cjel-3474 259 11 fair fair ADJ cjel-3474 259 12 market market NOUN cjel-3474 259 13 value value NOUN cjel-3474 259 14 of of ADP cjel-3474 259 15 the the DET cjel-3474 259 16 contributed contribute VERB cjel-3474 259 17 easements easement NOUN cjel-3474 259 18 , , PUNCT cjel-3474 259 19 should should AUX cjel-3474 259 20 be be AUX cjel-3474 259 21 further far ADV cjel-3474 259 22 discounted discount VERB cjel-3474 259 23 to to PART cjel-3474 259 24 take take VERB cjel-3474 259 25 into into ADP cjel-3474 259 26 account account NOUN cjel-3474 259 27 the the DET cjel-3474 259 28 easement easement ADJ cjel-3474 259 29 donations donation NOUN cjel-3474 259 30 that that PRON cjel-3474 259 31 would would AUX cjel-3474 259 32 have have AUX cjel-3474 259 33 occurred occur VERB cjel-3474 259 34 in in ADP cjel-3474 259 35 the the DET cjel-3474 259 36 absence absence NOUN cjel-3474 259 37 of of ADP cjel-3474 259 38 the the DET cjel-3474 259 39 tax tax NOUN cjel-3474 259 40 incentive incentive NOUN cjel-3474 259 41 . . PUNCT cjel-3474 260 1 accordingly accordingly ADV cjel-3474 260 2 , , PUNCT cjel-3474 260 3 the the DET cjel-3474 260 4 lost lose VERB cjel-3474 260 5 economic economic ADJ cjel-3474 260 6 development development NOUN cjel-3474 260 7 value value NOUN cjel-3474 260 8 associated associate VERB cjel-3474 260 9 with with ADP cjel-3474 260 10 contributions contribution NOUN cjel-3474 260 11 that that PRON cjel-3474 260 12 would would AUX cjel-3474 260 13 have have AUX cjel-3474 260 14 been be AUX cjel-3474 260 15 made make VERB cjel-3474 260 16 anyway anyway ADV cjel-3474 260 17 should should AUX cjel-3474 260 18 not not PART cjel-3474 260 19 be be AUX cjel-3474 260 20 considered consider VERB cjel-3474 260 21 a a DET cjel-3474 260 22 cost cost NOUN cjel-3474 260 23 of of ADP cjel-3474 260 24 the the DET cjel-3474 260 25 easement easement ADJ cjel-3474 260 26 program program NOUN cjel-3474 260 27 . . PUNCT cjel-3474 261 1 see see VERB cjel-3474 261 2 report report NOUN cjel-3474 261 3 to to ADP cjel-3474 261 4 congress congress PROPN cjel-3474 261 5 , , PUNCT cjel-3474 261 6 supra supra PROPN cjel-3474 261 7 note note PROPN cjel-3474 261 8 23 23 NUM cjel-3474 261 9 , , PUNCT cjel-3474 261 10 at at ADP cjel-3474 261 11 8–9 8–9 NUM cjel-3474 261 12 ; ; PUNCT cjel-3474 261 13 mclaughlin mclaughlin PROPN cjel-3474 261 14 , , PUNCT cjel-3474 261 15 supra supra PROPN cjel-3474 261 16 note note NOUN cjel-3474 261 17 2 2 NUM cjel-3474 261 18 , , PUNCT cjel-3474 261 19 at at ADP cjel-3474 261 20 18 18 NUM cjel-3474 261 21 ( ( PUNCT cjel-3474 261 22 discussing discuss VERB cjel-3474 261 23 the the DET cjel-3474 261 24 “ " PUNCT cjel-3474 261 25 responsiveness responsiveness NOUN cjel-3474 261 26 ” " PUNCT cjel-3474 261 27 of of ADP cjel-3474 261 28 the the DET cjel-3474 261 29 incentive incentive NOUN cjel-3474 261 30 and and CCONJ cjel-3474 261 31 concluding conclude VERB cjel-3474 261 32 that that SCONJ cjel-3474 261 33 although although SCONJ cjel-3474 261 34 many many ADJ cjel-3474 261 35 contributions contribution NOUN cjel-3474 261 36 are be AUX cjel-3474 261 37 made make VERB cjel-3474 261 38 because because SCONJ cjel-3474 261 39 of of ADP cjel-3474 261 40 the the DET cjel-3474 261 41 incentive incentive NOUN cjel-3474 261 42 , , PUNCT cjel-3474 261 43 it it PRON cjel-3474 261 44 is be AUX cjel-3474 261 45 not not PART cjel-3474 261 46 clear clear ADJ cjel-3474 261 47 how how SCONJ cjel-3474 261 48 many many ADJ cjel-3474 261 49 are be AUX cjel-3474 261 50 and and CCONJ cjel-3474 261 51 how how SCONJ cjel-3474 261 52 many many ADJ cjel-3474 261 53 are be AUX cjel-3474 261 54 not not PART cjel-3474 261 55 ) ) PUNCT cjel-3474 261 56 . . PUNCT cjel-3474 262 1 the the DET cjel-3474 262 2 same same ADJ cjel-3474 262 3 point point NOUN cjel-3474 262 4 applies apply VERB cjel-3474 262 5 on on ADP cjel-3474 262 6 the the DET cjel-3474 262 7 benefit benefit NOUN cjel-3474 262 8 side side NOUN cjel-3474 262 9 of of ADP cjel-3474 262 10 the the DET cjel-3474 262 11 equation equation NOUN cjel-3474 262 12 . . PUNCT cjel-3474 263 1 see see VERB cjel-3474 263 2 land land NOUN cjel-3474 263 3 trust trust PROPN cjel-3474 263 4 alliance alliance NOUN cjel-3474 263 5 , , PUNCT cjel-3474 263 6 2005 2005 NUM cjel-3474 263 7 national national ADJ cjel-3474 263 8 land land PROPN cjel-3474 263 9 trust trust PROPN cjel-3474 263 10 census census PROPN cjel-3474 263 11 report report PROPN cjel-3474 263 12 8–9 8–9 PROPN cjel-3474 263 13 ( ( PUNCT cjel-3474 263 14 2006 2006 NUM cjel-3474 263 15 ) ) PUNCT cjel-3474 263 16 , , PUNCT cjel-3474 263 17 available available ADJ cjel-3474 263 18 at at ADP cjel-3474 263 19 http://www.landtrust http://www.landtrust ADV cjel-3474 263 20 alliance.org/land-trusts/land-trust-census/2005-national-land-trust-census/2005-report.pdf alliance.org/land-trusts/land-trust-census/2005-national-land-trust-census/2005-report.pdf X cjel-3474 263 21 ( ( PUNCT cjel-3474 263 22 discussing discuss VERB cjel-3474 263 23 the the DET cjel-3474 263 24 growth growth NOUN cjel-3474 263 25 of of ADP cjel-3474 263 26 private private ADJ cjel-3474 263 27 land land NOUN cjel-3474 263 28 conservation conservation NOUN cjel-3474 263 29 and and CCONJ cjel-3474 263 30 the the DET cjel-3474 263 31 factors factor NOUN cjel-3474 263 32 that that PRON cjel-3474 263 33 have have AUX cjel-3474 263 34 played play VERB cjel-3474 263 35 a a DET cjel-3474 263 36 role role NOUN cjel-3474 263 37 in in ADP cjel-3474 263 38 that that DET cjel-3474 263 39 growth growth NOUN cjel-3474 263 40 , , PUNCT cjel-3474 263 41 public public ADJ cjel-3474 263 42 tax tax NOUN cjel-3474 263 43 incentives incentive NOUN cjel-3474 263 44 among among ADP cjel-3474 263 45 them they PRON cjel-3474 263 46 ) ) PUNCT cjel-3474 263 47 . . PUNCT cjel-3474 264 1 37 37 NUM cjel-3474 264 2 . . PUNCT cjel-3474 264 3 see see VERB cjel-3474 264 4 johnston johnston PROPN cjel-3474 264 5 v. v. ADP cjel-3474 264 6 comm’r comm’r NOUN cjel-3474 264 7 , , PUNCT cjel-3474 264 8 74 74 NUM cjel-3474 264 9 t.c.m t.c.m NOUN cjel-3474 264 10 . . PUNCT cjel-3474 265 1 ( ( PUNCT cjel-3474 265 2 cch cch PROPN cjel-3474 265 3 ) ) PUNCT cjel-3474 265 4 968 968 NUM cjel-3474 265 5 ( ( PUNCT cjel-3474 265 6 1997 1997 NUM cjel-3474 265 7 ) ) PUNCT cjel-3474 265 8 ( ( PUNCT cjel-3474 265 9 noting note VERB cjel-3474 265 10 that that SCONJ cjel-3474 265 11 “ " PUNCT cjel-3474 265 12 there there PRON cjel-3474 265 13 is be VERB cjel-3474 265 14 rarely rarely ADV cjel-3474 265 15 an an DET cjel-3474 265 16 established established ADJ cjel-3474 265 17 market market NOUN cjel-3474 265 18 from from ADP cjel-3474 265 19 which which PRON cjel-3474 265 20 to to PART cjel-3474 265 21 derive derive VERB cjel-3474 265 22 fair fair ADJ cjel-3474 265 23 market market NOUN cjel-3474 265 24 value value NOUN cjel-3474 265 25 ” " PUNCT cjel-3474 265 26 for for ADP cjel-3474 265 27 contributed contribute VERB cjel-3474 265 28 easements easement NOUN cjel-3474 265 29 ) ) PUNCT cjel-3474 265 30 ; ; PUNCT cjel-3474 265 31 christopher christopher PROPN cjel-3474 265 32 serkin serkin PROPN cjel-3474 265 33 , , PUNCT cjel-3474 265 34 entrenching entrench VERB cjel-3474 265 35 environmentalism environmentalism NOUN cjel-3474 265 36 : : PUNCT cjel-3474 265 37 private private ADJ cjel-3474 265 38 conservation conservation NOUN cjel-3474 265 39 easements easement NOUN cjel-3474 265 40 over over ADP cjel-3474 265 41 public public ADJ cjel-3474 265 42 land land NOUN cjel-3474 265 43 , , PUNCT cjel-3474 265 44 77 77 NUM cjel-3474 265 45 u. u. PROPN cjel-3474 265 46 chi chi PROPN cjel-3474 265 47 . . PUNCT cjel-3474 266 1 l. l. PROPN cjel-3474 266 2 rev rev PROPN cjel-3474 266 3 . . PROPN cjel-3474 266 4 341 341 NUM cjel-3474 266 5 , , PUNCT cjel-3474 266 6 360 360 NUM cjel-3474 266 7 ( ( PUNCT cjel-3474 266 8 2010 2010 NUM cjel-3474 266 9 ) ) PUNCT cjel-3474 266 10 ( ( PUNCT cjel-3474 266 11 “ " PUNCT cjel-3474 266 12 there there PRON cjel-3474 266 13 is be VERB cjel-3474 266 14 no no DET cjel-3474 266 15 ready ready ADJ cjel-3474 266 16 market market NOUN cjel-3474 266 17 for for ADP cjel-3474 266 18 conservation conservation NOUN cjel-3474 266 19 easements easement NOUN cjel-3474 266 20 . . PUNCT cjel-3474 266 21 ” " PUNCT cjel-3474 266 22 ) ) PUNCT cjel-3474 266 23 . . PUNCT cjel-3474 267 1 38 38 NUM cjel-3474 267 2 . . PUNCT cjel-3474 268 1 taxpayers taxpayer NOUN cjel-3474 268 2 are be AUX cjel-3474 268 3 required require VERB cjel-3474 268 4 to to PART cjel-3474 268 5 obtain obtain VERB cjel-3474 268 6 an an DET cjel-3474 268 7 appraisal appraisal NOUN cjel-3474 268 8 for for ADP cjel-3474 268 9 contributions contribution NOUN cjel-3474 268 10 of of ADP cjel-3474 268 11 more more ADJ cjel-3474 268 12 than than ADP cjel-3474 268 13 $ $ SYM cjel-3474 268 14 5000 5000 NUM cjel-3474 268 15 and and CCONJ cjel-3474 268 16 provide provide VERB cjel-3474 268 17 a a DET cjel-3474 268 18 summary summary NOUN cjel-3474 268 19 of of ADP cjel-3474 268 20 the the DET cjel-3474 268 21 appraisal appraisal NOUN cjel-3474 268 22 on on ADP cjel-3474 268 23 their their PRON cjel-3474 268 24 tax tax NOUN cjel-3474 268 25 return return NOUN cjel-3474 268 26 . . PUNCT cjel-3474 269 1 i.r.c i.r.c NOUN cjel-3474 269 2 . . PUNCT cjel-3474 270 1 § § PROPN cjel-3474 270 2 170(f)(11)(c 170(f)(11)(c NUM cjel-3474 270 3 ) ) PUNCT cjel-3474 270 4 ( ( PUNCT cjel-3474 270 5 2006 2006 NUM cjel-3474 270 6 ) ) PUNCT cjel-3474 270 7 . . PUNCT cjel-3474 271 1 for for ADP cjel-3474 271 2 contributions contribution NOUN cjel-3474 271 3 of of ADP cjel-3474 271 4 more more ADJ cjel-3474 271 5 than than ADP cjel-3474 271 6 $ $ SYM cjel-3474 271 7 500,000 500,000 NUM cjel-3474 271 8 , , PUNCT cjel-3474 271 9 the the DET cjel-3474 271 10 appraisal appraisal NOUN cjel-3474 271 11 itself itself PRON cjel-3474 271 12 must must AUX cjel-3474 271 13 be be AUX cjel-3474 271 14 attached attach VERB cjel-3474 271 15 to to ADP cjel-3474 271 16 the the DET cjel-3474 271 17 return return NOUN cjel-3474 271 18 . . PUNCT cjel-3474 272 1 i.r.c i.r.c NOUN cjel-3474 272 2 . . PUNCT cjel-3474 273 1 § § PROPN cjel-3474 273 2 170(f)(11)(d 170(f)(11)(d NUM cjel-3474 273 3 ) ) PUNCT cjel-3474 273 4 . . PUNCT cjel-3474 274 1 the the DET cjel-3474 274 2 appraisal appraisal NOUN cjel-3474 274 3 must must AUX cjel-3474 274 4 be be AUX cjel-3474 274 5 performed perform VERB cjel-3474 274 6 by by ADP cjel-3474 274 7 a a DET cjel-3474 274 8 “ " PUNCT cjel-3474 274 9 qualified qualified ADJ cjel-3474 274 10 appraiser appraiser NOUN cjel-3474 274 11 ” " PUNCT cjel-3474 274 12 who who PRON cjel-3474 274 13 has have VERB cjel-3474 274 14 relevant relevant ADJ cjel-3474 274 15 education education NOUN cjel-3474 274 16 and and CCONJ cjel-3474 274 17 experience experience NOUN cjel-3474 274 18 . . PUNCT cjel-3474 275 1 i.r.c i.r.c NOUN cjel-3474 275 2 . . PUNCT cjel-3474 276 1 § § PROPN cjel-3474 276 2 170(f)(11)(e 170(f)(11)(e NUM cjel-3474 276 3 ) ) PUNCT cjel-3474 276 4 . . PUNCT cjel-3474 277 1 in in ADP cjel-3474 277 2 2004 2004 NUM cjel-3474 277 3 and and CCONJ cjel-3474 277 4 2006 2006 NUM cjel-3474 277 5 congress congress PROPN cjel-3474 277 6 enacted enact VERB cjel-3474 277 7 new new ADJ cjel-3474 277 8 legislation legislation NOUN cjel-3474 277 9 ( ( PUNCT cjel-3474 277 10 in in ADP cjel-3474 277 11 which which PRON cjel-3474 277 12 the the DET cjel-3474 277 13 author author NOUN cjel-3474 277 14 was be AUX cjel-3474 277 15 involved involve VERB cjel-3474 277 16 ) ) PUNCT cjel-3474 277 17 intended intend VERB cjel-3474 277 18 to to PART cjel-3474 277 19 provide provide VERB cjel-3474 277 20 more more ADJ cjel-3474 277 21 uniformity uniformity NOUN cjel-3474 277 22 and and CCONJ cjel-3474 277 23 rigor rigor VERB cjel-3474 277 24 for for ADP cjel-3474 277 25 appraisals appraisal NOUN cjel-3474 277 26 and and CCONJ cjel-3474 277 27 appraisers appraiser NOUN cjel-3474 277 28 . . PUNCT cjel-3474 278 1 see see VERB cjel-3474 278 2 pension pension NOUN cjel-3474 278 3 protection protection NOUN cjel-3474 278 4 act act NOUN cjel-3474 278 5 of of ADP cjel-3474 278 6 2006 2006 NUM cjel-3474 278 7 , , PUNCT cjel-3474 278 8 pub pub NOUN cjel-3474 278 9 . . PUNCT cjel-3474 279 1 l. l. PROPN cjel-3474 279 2 no no INTJ cjel-3474 279 3 . . PROPN cjel-3474 280 1 109 109 NUM cjel-3474 280 2 - - SYM cjel-3474 280 3 280 280 NUM cjel-3474 280 4 , , PUNCT cjel-3474 280 5 § § PROPN cjel-3474 280 6 1219(c)(1 1219(c)(1 NUM cjel-3474 280 7 ) ) PUNCT cjel-3474 280 8 , , PUNCT cjel-3474 280 9 120 120 NUM cjel-3474 280 10 stat stat NOUN cjel-3474 280 11 . . PUNCT cjel-3474 281 1 780 780 NUM cjel-3474 281 2 , , PUNCT cjel-3474 281 3 1084–85 1084–85 NUM cjel-3474 281 4 ( ( PUNCT cjel-3474 281 5 codified codify VERB cjel-3474 281 6 as as SCONJ cjel-3474 281 7 amended amend VERB cjel-3474 281 8 at at ADP cjel-3474 281 9 i.r.c i.r.c NOUN cjel-3474 281 10 . . PUNCT cjel-3474 282 1 § § PROPN cjel-3474 282 2 § § PROPN cjel-3474 282 3 170(f)(11)(e 170(f)(11)(e NUM cjel-3474 282 4 ) ) PUNCT cjel-3474 282 5 , , PUNCT cjel-3474 282 6 6662 6662 NUM cjel-3474 282 7 , , PUNCT cjel-3474 282 8 6664 6664 NUM cjel-3474 282 9 , , PUNCT cjel-3474 282 10 6695a 6695a NUM cjel-3474 282 11 , , PUNCT cjel-3474 282 12 6696 6696 NUM cjel-3474 282 13 ( ( PUNCT cjel-3474 282 14 2009 2009 NUM cjel-3474 282 15 ) ) PUNCT cjel-3474 282 16 ) ) PUNCT cjel-3474 282 17 ; ; PUNCT cjel-3474 282 18 american american ADJ cjel-3474 282 19 jobs jobs PROPN cjel-3474 282 20 creation creation PROPN cjel-3474 282 21 act act NOUN cjel-3474 282 22 of of ADP cjel-3474 282 23 2004 2004 NUM cjel-3474 282 24 , , PUNCT cjel-3474 282 25 pub pub NOUN cjel-3474 282 26 . . PUNCT cjel-3474 283 1 l. l. PROPN cjel-3474 283 2 no no INTJ cjel-3474 283 3 . . PROPN cjel-3474 284 1 108 108 NUM cjel-3474 284 2 - - SYM cjel-3474 284 3 357 357 NUM cjel-3474 284 4 , , PUNCT cjel-3474 284 5 § § PROPN cjel-3474 284 6 883(a 883(a PROPN cjel-3474 284 7 ) ) PUNCT cjel-3474 284 8 , , PUNCT cjel-3474 284 9 118 118 NUM cjel-3474 284 10 stat stat NOUN cjel-3474 284 11 . . PUNCT cjel-3474 285 1 1418 1418 NUM cjel-3474 285 2 , , PUNCT cjel-3474 285 3 1631–32 1631–32 NUM cjel-3474 285 4 ( ( PUNCT cjel-3474 285 5 codified codify VERB cjel-3474 285 6 as as SCONJ cjel-3474 285 7 amended amend VERB cjel-3474 285 8 at at ADP cjel-3474 285 9 i.r.c i.r.c NOUN cjel-3474 285 10 . . PUNCT cjel-3474 286 1 § § PROPN cjel-3474 286 2 170(f)(11)(a)–(h 170(f)(11)(a)–(h NUM cjel-3474 286 3 ) ) PUNCT cjel-3474 286 4 ( ( PUNCT cjel-3474 286 5 2009 2009 NUM cjel-3474 286 6 ) ) PUNCT cjel-3474 286 7 ) ) PUNCT cjel-3474 286 8 . . PUNCT cjel-3474 287 1 this this DET cjel-3474 287 2 legislation legislation NOUN cjel-3474 287 3 imposed impose VERB cjel-3474 287 4 a a DET cjel-3474 287 5 new new ADJ cjel-3474 287 6 penalty penalty NOUN cjel-3474 287 7 on on ADP cjel-3474 287 8 appraisers appraiser NOUN cjel-3474 287 9 for for ADP cjel-3474 287 10 overvaluations overvaluation NOUN cjel-3474 287 11 , , PUNCT cjel-3474 287 12 increased increase VERB cjel-3474 287 13 the the DET cjel-3474 287 14 penalties penalty NOUN cjel-3474 287 15 on on ADP cjel-3474 287 16 taxpayers taxpayer NOUN cjel-3474 287 17 for for ADP cjel-3474 287 18 overvaluations overvaluation NOUN cjel-3474 287 19 , , PUNCT cjel-3474 287 20 and and CCONJ cjel-3474 287 21 eliminated eliminate VERB cjel-3474 287 22 the the DET cjel-3474 287 23 “ " PUNCT cjel-3474 287 24 reasonable reasonable ADJ cjel-3474 287 25 cause cause NOUN cjel-3474 287 26 ” " PUNCT cjel-3474 287 27 defense defense NOUN cjel-3474 287 28 for for ADP cjel-3474 287 29 some some DET cjel-3474 287 30 overvaluations overvaluation NOUN cjel-3474 287 31 . . PUNCT cjel-3474 288 1 i.r.c i.r.c NOUN cjel-3474 288 2 . . PUNCT cjel-3474 289 1 § § PROPN cjel-3474 289 2 6695a 6695a NUM cjel-3474 289 3 ( ( PUNCT cjel-3474 289 4 2009 2009 NUM cjel-3474 289 5 ) ) PUNCT cjel-3474 289 6 . . PUNCT cjel-3474 290 1 before before ADP cjel-3474 290 2 the the DET cjel-3474 290 3 2006 2006 NUM cjel-3474 290 4 legislation legislation NOUN cjel-3474 290 5 , , PUNCT cjel-3474 290 6 there there PRON cjel-3474 290 7 was be VERB cjel-3474 290 8 no no DET cjel-3474 290 9 requirement requirement NOUN cjel-3474 290 10 that that SCONJ cjel-3474 290 11 easement easement ADJ cjel-3474 290 12 appraisers appraiser NOUN cjel-3474 290 13 have have AUX cjel-3474 290 14 expertise expertise NOUN cjel-3474 290 15 in in ADP cjel-3474 290 16 what what PRON cjel-3474 290 17 is be AUX cjel-3474 290 18 a a DET cjel-3474 290 19 specialized specialized ADJ cjel-3474 290 20 arm arm NOUN cjel-3474 290 21 of of ADP cjel-3474 290 22 the the DET cjel-3474 290 23 appraisal appraisal NOUN cjel-3474 290 24 field field NOUN cjel-3474 290 25 . . PUNCT cjel-3474 291 1 nevertheless nevertheless ADV cjel-3474 291 2 , , PUNCT cjel-3474 291 3 there there PRON cjel-3474 291 4 is be VERB cjel-3474 291 5 doubt doubt NOUN cjel-3474 291 6 that that SCONJ cjel-3474 291 7 the the DET cjel-3474 291 8 reforms reform NOUN cjel-3474 291 9 will will AUX cjel-3474 291 10 curb curb VERB cjel-3474 291 11 the the DET cjel-3474 291 12 main main ADJ cjel-3474 291 13 problems problem NOUN cjel-3474 291 14 . . PUNCT cjel-3474 292 1 see see VERB cjel-3474 292 2 halperin halperin NOUN cjel-3474 292 3 , , PUNCT cjel-3474 292 4 supra supra PROPN cjel-3474 292 5 note note PROPN cjel-3474 292 6 14 14 NUM cjel-3474 292 7 , , PUNCT cjel-3474 292 8 at at ADP cjel-3474 292 9 44 44 NUM cjel-3474 292 10 ( ( PUNCT cjel-3474 292 11 concluding conclude VERB cjel-3474 292 12 that that SCONJ cjel-3474 292 13 “ " PUNCT cjel-3474 292 14 the the DET cjel-3474 292 15 restrictions restriction NOUN cjel-3474 292 16 adopted adopt VERB cjel-3474 292 17 in in ADP cjel-3474 292 18 2006 2006 NUM cjel-3474 292 19 are be AUX cjel-3474 292 20 insufficient insufficient ADJ cjel-3474 292 21 and and CCONJ cjel-3474 292 22 do do AUX cjel-3474 292 23 not not PART cjel-3474 292 24 come come VERB cjel-3474 292 25 close close ADV cjel-3474 292 26 to to ADP cjel-3474 292 27 dealing deal VERB cjel-3474 292 28 with with ADP cjel-3474 292 29 the the DET cjel-3474 292 30 problem problem NOUN cjel-3474 292 31 . . PUNCT cjel-3474 292 32 ” " PUNCT cjel-3474 292 33 ) ) PUNCT cjel-3474 292 34 . . PUNCT cjel-3474 293 1 2012 2012 NUM cjel-3474 293 2 ] ] PUNCT cjel-3474 293 3 the the DET cjel-3474 293 4 conservation conservation NOUN cjel-3474 293 5 easement easement ADJ cjel-3474 293 6 tax tax NOUN cjel-3474 293 7 expenditure expenditure NOUN cjel-3474 293 8 13 13 NUM cjel-3474 293 9 for for ADP cjel-3474 293 10 the the DET cjel-3474 293 11 pr pr NOUN cjel-3474 293 12 the the DET cjel-3474 293 13 absence absence NOUN cjel-3474 293 14 of of ADP cjel-3474 293 15 a a DET cjel-3474 293 16 market market NOUN cjel-3474 293 17 is be AUX cjel-3474 293 18 more more ADJ cjel-3474 293 19 art art NOUN cjel-3474 293 20 than than ADP cjel-3474 293 21 science,41 science,41 PROPN cjel-3474 293 22 and and CCONJ cjel-3474 293 23 a a DET cjel-3474 293 24 lot lot NOUN cjel-3474 293 25 is be AUX cjel-3474 293 26 at at ADP cjel-3474 293 27     SPACE cjel-3474 293 28 r r NOUN cjel-3474 293 29 who who PRON cjel-3474 293 30 has have VERB cjel-3474 293 31 a a DET cjel-3474 293 32 financi financi PROPN cjel-3474 293 33 ent ent NOUN cjel-3474 293 34 . . PUNCT cjel-3474 294 1 that that DET cjel-3474 294 2 di di VERB cjel-3474 294 3 even even ADV cjel-3474 294 4 well well ADV cjel-3474 294 5 - - PUNCT cjel-3474 294 6 meaning mean VERB cjel-3474 294 7 taxpayers taxpayer NOUN cjel-3474 294 8 and and CCONJ cjel-3474 294 9 donee donee NOUN cjel-3474 294 10 organizations organization NOUN cjel-3474 294 11 have have VERB cjel-3474 294 12 incentives incentive NOUN cjel-3474 294 13 to to PART cjel-3474 294 14 believe believe VERB cjel-3474 294 15 bullish bullish ADJ cjel-3474 294 16 assumptions assumption NOUN cjel-3474 294 17 by by ADP cjel-3474 294 18 an an DET cjel-3474 294 19 appraiser appraiser NOUN cjel-3474 294 20 about about ADP cjel-3474 294 21 the the DET cjel-3474 294 22 before before ADP cjel-3474 294 23 value.39 value.39 NOUN cjel-3474 294 24 further far ADV cjel-3474 294 25 , , PUNCT cjel-3474 294 26 the the DET cjel-3474 294 27 law law NOUN cjel-3474 294 28 provides provide VERB cjel-3474 294 29 significant significant ADJ cjel-3474 294 30 flexibility flexibility NOUN cjel-3474 294 31 to to ADP cjel-3474 294 32 the the DET cjel-3474 294 33 appraiser appraiser NOUN cjel-3474 294 34 . . PUNCT cjel-3474 295 1 for for ADP cjel-3474 295 2 example example NOUN cjel-3474 295 3 , , PUNCT cjel-3474 295 4 the the DET cjel-3474 295 5 before before ADP cjel-3474 295 6 value value NOUN cjel-3474 295 7 may may AUX cjel-3474 295 8 be be AUX cjel-3474 295 9 based base VERB cjel-3474 295 10 on on ADP cjel-3474 295 11 the the DET cjel-3474 295 12 highest high ADJ cjel-3474 295 13 and and CCONJ cjel-3474 295 14 best good ADJ cjel-3474 295 15 use use NOUN cjel-3474 295 16 of of ADP cjel-3474 295 17 the the DET cjel-3474 295 18 property property NOUN cjel-3474 295 19 , , PUNCT cjel-3474 295 20 which which PRON cjel-3474 295 21 is be AUX cjel-3474 295 22 not not PART cjel-3474 295 23 necessarily necessarily ADV cjel-3474 295 24 the the DET cjel-3474 295 25 market market NOUN cjel-3474 295 26 price price NOUN cjel-3474 295 27 for for ADP cjel-3474 295 28 the the DET cjel-3474 295 29 property property NOUN cjel-3474 295 30 , , PUNCT cjel-3474 295 31 but but CCONJ cjel-3474 295 32 instead instead ADV cjel-3474 295 33 may may AUX cjel-3474 295 34 be be AUX cjel-3474 295 35 the the DET cjel-3474 295 36 price price NOUN cjel-3474 295 37 operty operty NOUN cjel-3474 295 38 assuming assume VERB cjel-3474 295 39 that that SCONJ cjel-3474 295 40 it it PRON cjel-3474 295 41 would would AUX cjel-3474 295 42 be be AUX cjel-3474 295 43 developed.40 developed.40 ADP cjel-3474 295 44 this this PRON cjel-3474 295 45 is be AUX cjel-3474 295 46 not not PART cjel-3474 295 47 to to PART cjel-3474 295 48 say say VERB cjel-3474 295 49 that that SCONJ cjel-3474 295 50 appraisers appraiser NOUN cjel-3474 295 51 are be AUX cjel-3474 295 52 any any DET cjel-3474 295 53 more more ADV cjel-3474 295 54 prone prone ADJ cjel-3474 295 55 to to PART cjel-3474 295 56 engage engage VERB cjel-3474 295 57 in in ADP cjel-3474 295 58 manipulation manipulation NOUN cjel-3474 295 59 than than ADP cjel-3474 295 60 other other ADJ cjel-3474 295 61 service service NOUN cjel-3474 295 62 providers provider NOUN cjel-3474 295 63 , , PUNCT cjel-3474 295 64 but but CCONJ cjel-3474 295 65 that that SCONJ cjel-3474 295 66 appraising appraise VERB cjel-3474 295 67 in in ADP cjel-3474 295 68 39 39 NUM cjel-3474 295 69 . . PUNCT cjel-3474 296 1 see see VERB cjel-3474 296 2 exempt exempt ADJ cjel-3474 296 3 organizations organization NOUN cjel-3474 296 4 : : PUNCT cjel-3474 296 5 enforcement enforcement NOUN cjel-3474 296 6 problems problem NOUN cjel-3474 296 7 , , PUNCT cjel-3474 296 8 accomplishments accomplishment NOUN cjel-3474 296 9 , , PUNCT cjel-3474 296 10 and and CCONJ cjel-3474 296 11 future future ADJ cjel-3474 296 12 direction direction NOUN cjel-3474 296 13 : : PUNCT cjel-3474 296 14 hearing hear VERB cjel-3474 296 15 before before ADP cjel-3474 296 16 the the DET cjel-3474 296 17 s. s. PROPN cjel-3474 296 18 comm comm NOUN cjel-3474 296 19 . . PUNCT cjel-3474 297 1 on on ADP cjel-3474 297 2 finance finance NOUN cjel-3474 297 3 , , PUNCT cjel-3474 297 4 109th 109th ADJ cjel-3474 297 5 cong cong NOUN cjel-3474 297 6 . . PUNCT cjel-3474 298 1 166 166 NUM cjel-3474 298 2 ( ( PUNCT cjel-3474 298 3 2005 2005 NUM cjel-3474 298 4 ) ) PUNCT cjel-3474 298 5 ( ( PUNCT cjel-3474 298 6 statement statement NOUN cjel-3474 298 7 of of ADP cjel-3474 298 8 mark mark PROPN cjel-3474 298 9 w. w. PROPN cjel-3474 298 10 everson everson PROPN cjel-3474 298 11 , , PUNCT cjel-3474 298 12 comm’r comm’r NOUN cjel-3474 298 13 of of ADP cjel-3474 298 14 irs irs PROPN cjel-3474 298 15 ) ) PUNCT cjel-3474 298 16 , , PUNCT cjel-3474 298 17 available available ADJ cjel-3474 298 18 at at ADP cjel-3474 298 19 http://finance.senate.gov/imo/media/doc/ http://finance.senate.gov/imo/media/doc/ NOUN cjel-3474 298 20 metest040505.pdf metest040505.pdf NOUN cjel-3474 298 21 ( ( PUNCT cjel-3474 298 22 “ " PUNCT cjel-3474 298 23 overvaluations overvaluation NOUN cjel-3474 298 24 are be AUX cjel-3474 298 25 difficult difficult ADJ cjel-3474 298 26 to to PART cjel-3474 298 27 identify identify VERB cjel-3474 298 28 , , PUNCT cjel-3474 298 29 substantiate substantiate VERB cjel-3474 298 30 and and CCONJ cjel-3474 298 31 litigate litigate VERB cjel-3474 298 32 . . PUNCT cjel-3474 299 1 further far ADV cjel-3474 299 2 , , PUNCT cjel-3474 299 3 donors donor NOUN cjel-3474 299 4 and and CCONJ cjel-3474 299 5 the the DET cjel-3474 299 6 recipient recipient NOUN cjel-3474 299 7 charities charity NOUN cjel-3474 299 8 do do AUX cjel-3474 299 9 not not PART cjel-3474 299 10 have have VERB cjel-3474 299 11 adverse adverse ADJ cjel-3474 299 12 interests interest NOUN cjel-3474 299 13 that that PRON cjel-3474 299 14 would would AUX cjel-3474 299 15 help help VERB cjel-3474 299 16 establish establish VERB cjel-3474 299 17 a a DET cjel-3474 299 18 correct correct ADJ cjel-3474 299 19 valuation valuation NOUN cjel-3474 299 20 . . PUNCT cjel-3474 299 21 ” " PUNCT cjel-3474 299 22 ) ) PUNCT cjel-3474 299 23 ; ; PUNCT cjel-3474 299 24 mclaughlin mclaughlin PROPN cjel-3474 299 25 , , PUNCT cjel-3474 299 26 supra supra PROPN cjel-3474 299 27 note note NOUN cjel-3474 299 28 2 2 NUM cjel-3474 299 29 , , PUNCT cjel-3474 299 30 at at ADP cjel-3474 299 31 72 72 NUM cjel-3474 299 32 ( ( PUNCT cjel-3474 299 33 “ " PUNCT cjel-3474 299 34 unless unless SCONJ cjel-3474 299 35 and and CCONJ cjel-3474 299 36 until until SCONJ cjel-3474 299 37 an an DET cjel-3474 299 38 audit audit NOUN cjel-3474 299 39 is be AUX cjel-3474 299 40 conducted conduct VERB cjel-3474 299 41 , , PUNCT cjel-3474 299 42 the the DET cjel-3474 299 43 irs irs PROPN cjel-3474 299 44 must must AUX cjel-3474 299 45 rely rely VERB cjel-3474 299 46 on on ADP cjel-3474 299 47 a a DET cjel-3474 299 48 one one NUM cjel-3474 299 49 - - PUNCT cjel-3474 299 50 sided sided ADJ cjel-3474 299 51 assertion assertion NOUN cjel-3474 299 52 of of ADP cjel-3474 299 53 value value NOUN cjel-3474 299 54 by by ADP cjel-3474 299 55 the the DET cjel-3474 299 56 taxpaye taxpaye NOUN cjel-3474 299 57 al al PROPN cjel-3474 299 58 incentive incentive NOUN cjel-3474 299 59 to to PART cjel-3474 299 60 assert assert VERB cjel-3474 299 61 the the DET cjel-3474 299 62 highest high ADJ cjel-3474 299 63 value value NOUN cjel-3474 299 64 he he PRON cjel-3474 299 65 thinks think VERB cjel-3474 299 66 he he PRON cjel-3474 299 67 can can AUX cjel-3474 299 68 get get VERB cjel-3474 299 69 away away ADV cjel-3474 299 70 with with ADP cjel-3474 299 71 . . PUNCT cjel-3474 299 72 ” " PUNCT cjel-3474 299 73 ) ) PUNCT cjel-3474 299 74 . . PUNCT cjel-3474 300 1 40 40 NUM cjel-3474 300 2 . . PUNCT cjel-3474 301 1 this this PRON cjel-3474 301 2 is be AUX cjel-3474 301 3 not not PART cjel-3474 301 4 to to PART cjel-3474 301 5 suggest suggest VERB cjel-3474 301 6 that that SCONJ cjel-3474 301 7 the the DET cjel-3474 301 8 law law NOUN cjel-3474 301 9 encourages encourage VERB cjel-3474 301 10 overvaluation overvaluation NOUN cjel-3474 301 11 . . PUNCT cjel-3474 302 1 the the DET cjel-3474 302 2 regulations regulation NOUN cjel-3474 302 3 require require VERB cjel-3474 302 4 consideration consideration NOUN cjel-3474 302 5 of of ADP cjel-3474 302 6 “ " PUNCT cjel-3474 302 7 not not PART cjel-3474 302 8 only only ADV cjel-3474 302 9 the the DET cjel-3474 302 10 current current ADJ cjel-3474 302 11 use use NOUN cjel-3474 302 12 of of ADP cjel-3474 302 13 the the DET cjel-3474 302 14 property property NOUN cjel-3474 302 15 but but CCONJ cjel-3474 302 16 also also ADV cjel-3474 302 17 an an DET cjel-3474 302 18 objective objective ADJ cjel-3474 302 19 assessment assessment NOUN cjel-3474 302 20 of of ADP cjel-3474 302 21 how how SCONJ cjel-3474 302 22 immediate immediate ADJ cjel-3474 302 23 or or CCONJ cjel-3474 302 24 remote remote VERB cjel-3474 302 25 the the DET cjel-3474 302 26 likelihood likelihood NOUN cjel-3474 302 27 is be AUX cjel-3474 302 28 that that SCONJ cjel-3474 302 29 the the DET cjel-3474 302 30 property property NOUN cjel-3474 302 31 , , PUNCT cjel-3474 302 32 absent absent ADJ cjel-3474 302 33 the the DET cjel-3474 302 34 restriction restriction NOUN cjel-3474 302 35 , , PUNCT cjel-3474 302 36 would would AUX cjel-3474 302 37 in in ADP cjel-3474 302 38 fact fact NOUN cjel-3474 302 39 be be AUX cjel-3474 302 40 developed develop VERB cjel-3474 302 41 , , PUNCT cjel-3474 302 42 as as ADV cjel-3474 302 43 well well ADV cjel-3474 302 44 as as ADP cjel-3474 302 45 any any DET cjel-3474 302 46 effect effect NOUN cjel-3474 302 47 from from ADP cjel-3474 302 48 zoning zoning NOUN cjel-3474 302 49 , , PUNCT cjel-3474 302 50 conservation conservation NOUN cjel-3474 302 51 , , PUNCT cjel-3474 302 52 or or CCONJ cjel-3474 302 53 historic historic ADJ cjel-3474 302 54 preservation preservation NOUN cjel-3474 302 55 laws law NOUN cjel-3474 302 56 that that PRON cjel-3474 302 57 already already ADV cjel-3474 302 58 restrict restrict VERB cjel-3474 302 59 the the DET cjel-3474 302 60 property property NOUN cjel-3474 302 61 ’s ’s PART cjel-3474 302 62 potential potential ADJ cjel-3474 302 63 highest high ADJ cjel-3474 302 64 and and CCONJ cjel-3474 302 65 best good ADJ cjel-3474 302 66 use use NOUN cjel-3474 302 67 . . PUNCT cjel-3474 302 68 ” " PUNCT cjel-3474 303 1 treas treas PROPN cjel-3474 303 2 . . PUNCT cjel-3474 304 1 reg reg PROPN cjel-3474 304 2 . . PUNCT cjel-3474 305 1 § § PROPN cjel-3474 305 2 1.170a14(h)(3)(ii 1.170a14(h)(3)(ii NUM cjel-3474 305 3 ) ) PUNCT cjel-3474 305 4 ( ( PUNCT cjel-3474 305 5 as as SCONJ cjel-3474 305 6 amended amend VERB cjel-3474 305 7 in in ADP cjel-3474 305 8 2009 2009 NUM cjel-3474 305 9 ) ) PUNCT cjel-3474 305 10 . . PUNCT cjel-3474 306 1 however however ADV cjel-3474 306 2 , , PUNCT cjel-3474 306 3 the the DET cjel-3474 306 4 before before ADP cjel-3474 306 5 value value NOUN cjel-3474 306 6 nonetheless nonetheless ADV cjel-3474 306 7 is be AUX cjel-3474 306 8 based base VERB cjel-3474 306 9 on on ADP cjel-3474 306 10 the the DET cjel-3474 306 11 “ " PUNCT cjel-3474 306 12 highest high ADJ cjel-3474 306 13 and and CCONJ cjel-3474 306 14 best good ADJ cjel-3474 306 15 use use NOUN cjel-3474 306 16 . . PUNCT cjel-3474 306 17 ” " PUNCT cjel-3474 307 1 i i PRON cjel-3474 307 2 d. d. PROPN cjel-3474 307 3 ( ( PUNCT cjel-3474 307 4 alluding allude VERB cjel-3474 307 5 to to ADP cjel-3474 307 6 “ " PUNCT cjel-3474 307 7 the the DET cjel-3474 307 8 potential potential ADJ cjel-3474 307 9 fair fair ADJ cjel-3474 307 10 market market NOUN cjel-3474 307 11 value value NOUN cjel-3474 307 12 represented represent VERB cjel-3474 307 13 by by ADP cjel-3474 307 14 highest high ADJ cjel-3474 307 15 and and CCONJ cjel-3474 307 16 best good ADJ cjel-3474 307 17 use use NOUN cjel-3474 307 18 ” " PUNCT cjel-3474 307 19 ) ) PUNCT cjel-3474 307 20 ; ; PUNCT cjel-3474 307 21 see see VERB cjel-3474 307 22 , , PUNCT cjel-3474 307 23 e.g. e.g. ADV cjel-3474 307 24 , , PUNCT cjel-3474 307 25 olson olson NOUN cjel-3474 307 26 v. v. PROPN cjel-3474 307 27 united united PROPN cjel-3474 307 28 states states PROPN cjel-3474 307 29 , , PUNCT cjel-3474 307 30 292 292 NUM cjel-3474 307 31 u.s u.s PROPN cjel-3474 307 32 . . PROPN cjel-3474 307 33 246 246 NUM cjel-3474 307 34 , , PUNCT cjel-3474 307 35 255 255 NUM cjel-3474 307 36 ( ( PUNCT cjel-3474 307 37 1934 1934 NUM cjel-3474 307 38 ) ) PUNCT cjel-3474 307 39 ( ( PUNCT cjel-3474 307 40 noting note VERB cjel-3474 307 41 that that SCONJ cjel-3474 307 42 the the DET cjel-3474 307 43 highest high ADJ cjel-3474 307 44 and and CCONJ cjel-3474 307 45 best good ADJ cjel-3474 307 46 use use NOUN cjel-3474 307 47 for for ADP cjel-3474 307 48 a a DET cjel-3474 307 49 property property NOUN cjel-3474 307 50 is be AUX cjel-3474 307 51 the the DET cjel-3474 307 52 most most ADV cjel-3474 307 53 profitable profitable ADJ cjel-3474 307 54 use use NOUN cjel-3474 307 55 for for ADP cjel-3474 307 56 which which PRON cjel-3474 307 57 the the DET cjel-3474 307 58 property property NOUN cjel-3474 307 59 is be AUX cjel-3474 307 60 adaptable adaptable ADJ cjel-3474 307 61 and and CCONJ cjel-3474 307 62 needed need VERB cjel-3474 307 63 or or CCONJ cjel-3474 307 64 likely likely ADJ cjel-3474 307 65 to to PART cjel-3474 307 66 be be AUX cjel-3474 307 67 needed need VERB cjel-3474 307 68 in in ADP cjel-3474 307 69 the the DET cjel-3474 307 70 reasonably reasonably ADV cjel-3474 307 71 near near ADJ cjel-3474 307 72 future future NOUN cjel-3474 307 73 ) ) PUNCT cjel-3474 307 74 ; ; PUNCT cjel-3474 307 75 robert robert PROPN cjel-3474 307 76 wood wood PROPN cjel-3474 307 77 , , PUNCT cjel-3474 307 78 conservation conservation NOUN cjel-3474 307 79 easements easement NOUN cjel-3474 307 80 , , PUNCT cjel-3474 307 81 valuation valuation NOUN cjel-3474 307 82 , , PUNCT cjel-3474 307 83 and and CCONJ cjel-3474 307 84 substantiation substantiation NOUN cjel-3474 307 85 , , PUNCT cjel-3474 307 86 37 37 NUM cjel-3474 307 87 real real ADJ cjel-3474 307 88 est est NOUN cjel-3474 307 89 . . PUNCT cjel-3474 308 1 tax’n tax’n NUM cjel-3474 308 2 132 132 NUM cjel-3474 308 3 , , PUNCT cjel-3474 308 4 134 134 NUM cjel-3474 308 5 ( ( PUNCT cjel-3474 308 6 2010 2010 NUM cjel-3474 308 7 ) ) PUNCT cjel-3474 308 8 ( ( PUNCT cjel-3474 308 9 “ " PUNCT cjel-3474 308 10 notably notably ADV cjel-3474 308 11 , , PUNCT cjel-3474 308 12 the the DET cjel-3474 308 13 tax tax NOUN cjel-3474 308 14 court court NOUN cjel-3474 308 15 takes take VERB cjel-3474 308 16 into into ADP cjel-3474 308 17 account account NOUN cjel-3474 308 18 not not PART cjel-3474 308 19 only only ADV cjel-3474 308 20 the the DET cjel-3474 308 21 current current ADJ cjel-3474 308 22 use use NOUN cjel-3474 308 23 of of ADP cjel-3474 308 24 the the DET cjel-3474 308 25 property property NOUN cjel-3474 308 26 , , PUNCT cjel-3474 308 27 but but CCONJ cjel-3474 308 28 also also ADV cjel-3474 308 29 its its PRON cjel-3474 308 30 highest high ADJ cjel-3474 308 31 and and CCONJ cjel-3474 308 32 best good ADJ cjel-3474 308 33 use use NOUN cjel-3474 308 34 . . PUNCT cjel-3474 308 35 ” " PUNCT cjel-3474 308 36 ) ) PUNCT cjel-3474 308 37 . . PUNCT cjel-3474 309 1 one one NUM cjel-3474 309 2 controversial controversial ADJ cjel-3474 309 3 method method NOUN cjel-3474 309 4 of of ADP cjel-3474 309 5 valuation valuation NOUN cjel-3474 309 6 , , PUNCT cjel-3474 309 7 subdivision subdivision NOUN cjel-3474 309 8 development development NOUN cjel-3474 309 9 analysis analysis NOUN cjel-3474 309 10 , , PUNCT cjel-3474 309 11 allows allow VERB cjel-3474 309 12 calculation calculation NOUN cjel-3474 309 13 of of ADP cjel-3474 309 14 the the DET cjel-3474 309 15 before before ADP cjel-3474 309 16 - - PUNCT cjel-3474 309 17 easement easement NOUN cjel-3474 309 18 value value NOUN cjel-3474 309 19 based base VERB cjel-3474 309 20 on on ADP cjel-3474 309 21 the the DET cjel-3474 309 22 price price NOUN cjel-3474 309 23 a a DET cjel-3474 309 24 developer developer NOUN cjel-3474 309 25 , , PUNCT cjel-3474 309 26 intending intend VERB cjel-3474 309 27 to to PART cjel-3474 309 28 subdivide subdivide VERB cjel-3474 309 29 it it PRON cjel-3474 309 30 , , PUNCT cjel-3474 309 31 might might AUX cjel-3474 309 32 pay pay VERB cjel-3474 309 33 for for ADP cjel-3474 309 34 the the DET cjel-3474 309 35 land land NOUN cjel-3474 309 36 . . PUNCT cjel-3474 310 1 see see VERB cjel-3474 310 2 stephanie stephanie PROPN cjel-3474 310 3 stern stern PROPN cjel-3474 310 4 , , PUNCT cjel-3474 310 5 encouraging encourage VERB cjel-3474 310 6 conservation conservation NOUN cjel-3474 310 7 on on ADP cjel-3474 310 8 private private ADJ cjel-3474 310 9 lands land NOUN cjel-3474 310 10 : : PUNCT cjel-3474 310 11 a a DET cjel-3474 310 12 behavioral behavioral ADJ cjel-3474 310 13 analysis analysis NOUN cjel-3474 310 14 of of ADP cjel-3474 310 15 financial financial ADJ cjel-3474 310 16 incentives incentive NOUN cjel-3474 310 17 , , PUNCT cjel-3474 310 18 48 48 NUM cjel-3474 310 19 ariz ariz NOUN cjel-3474 310 20 . . PUNCT cjel-3474 311 1 l. l. PROPN cjel-3474 311 2 rev rev PROPN cjel-3474 311 3 . . PROPN cjel-3474 311 4 541 541 NUM cjel-3474 311 5 , , PUNCT cjel-3474 311 6 558 558 NUM cjel-3474 311 7 ( ( PUNCT cjel-3474 311 8 2006 2006 NUM cjel-3474 311 9 ) ) PUNCT cjel-3474 311 10 ; ; PUNCT cjel-3474 311 11 see see VERB cjel-3474 311 12 also also ADV cjel-3474 311 13 nancy nancy PROPN cjel-3474 311 14 a. a. PROPN cjel-3474 311 15 mclaughlin mclaughlin PROPN cjel-3474 311 16 , , PUNCT cjel-3474 311 17 questionable questionable ADJ cjel-3474 311 18 conservation conservation NOUN cjel-3474 311 19 easement easement NOUN cjel-3474 311 20 donations donation NOUN cjel-3474 311 21 , , PUNCT cjel-3474 311 22 18 18 NUM cjel-3474 311 23 prob prob NOUN cjel-3474 311 24 . . PROPN cjel-3474 311 25 & & CCONJ cjel-3474 311 26 prop prop PROPN cjel-3474 311 27 . . PUNCT cjel-3474 312 1 40 40 NUM cjel-3474 312 2 , , PUNCT cjel-3474 312 3 45 45 NUM cjel-3474 312 4 ( ( PUNCT cjel-3474 312 5 2004 2004 NUM cjel-3474 312 6 ) ) PUNCT cjel-3474 312 7 ( ( PUNCT cjel-3474 312 8 “ " PUNCT cjel-3474 312 9 the the DET cjel-3474 312 10 [ [ X cjel-3474 312 11 subdivision subdivision NOUN cjel-3474 312 12 development development NOUN cjel-3474 312 13 ] ] PUNCT cjel-3474 312 14 analysis analysis NOUN cjel-3474 312 15 is be AUX cjel-3474 312 16 intended intend VERB cjel-3474 312 17 to to PART cjel-3474 312 18 mimic mimic VERB cjel-3474 312 19 the the DET cjel-3474 312 20 valuation valuation NOUN cjel-3474 312 21 process process NOUN cjel-3474 312 22 that that PRON cjel-3474 312 23 would would AUX cjel-3474 312 24 be be AUX cjel-3474 312 25 employed employ VERB cjel-3474 312 26 by by ADP cjel-3474 312 27 a a DET cjel-3474 312 28 prospective prospective ADJ cjel-3474 312 29 purchaser purchaser NOUN cjel-3474 312 30 interested interested ADJ cjel-3474 312 31 in in ADP cjel-3474 312 32 acquiring acquire VERB cjel-3474 312 33 the the DET cjel-3474 312 34 subject subject ADJ cjel-3474 312 35 land land NOUN cjel-3474 312 36 for for ADP cjel-3474 312 37 development development NOUN cjel-3474 312 38 . . PUNCT cjel-3474 313 1 the the DET cjel-3474 313 2 appraiser appraiser NOUN cjel-3474 313 3 first first ADV cjel-3474 313 4 determines determine VERB cjel-3474 313 5 the the DET cjel-3474 313 6 total total ADJ cjel-3474 313 7 gross gross ADJ cjel-3474 313 8 proceeds proceed NOUN cjel-3474 313 9 that that PRON cjel-3474 313 10 would would AUX cjel-3474 313 11 be be AUX cjel-3474 313 12 realizable realizable ADJ cjel-3474 313 13 if if SCONJ cjel-3474 313 14 the the DET cjel-3474 313 15 land land NOUN cjel-3474 313 16 were be AUX cjel-3474 313 17 developed develop VERB cjel-3474 313 18 to to ADP cjel-3474 313 19 its its PRON cjel-3474 313 20 fullest full ADJ cjel-3474 313 21 extent extent NOUN cjel-3474 313 22 . . PUNCT cjel-3474 314 1 the the DET cjel-3474 314 2 gross gross ADJ cjel-3474 314 3 proceeds proceed NOUN cjel-3474 314 4 figure figure NOUN cjel-3474 314 5 is be AUX cjel-3474 314 6 then then ADV cjel-3474 314 7 discounted discount VERB cjel-3474 314 8 for for ADP cjel-3474 314 9 the the DET cjel-3474 314 10 various various ADJ cjel-3474 314 11 factors factor NOUN cjel-3474 314 12 that that PRON cjel-3474 314 13 a a DET cjel-3474 314 14 prospective prospective ADJ cjel-3474 314 15 developer developer NOUN cjel-3474 314 16 would would AUX cjel-3474 314 17 consider consider VERB cjel-3474 314 18 , , PUNCT cjel-3474 314 19 such such ADJ cjel-3474 314 20 as as ADP cjel-3474 314 21 the the DET cjel-3474 314 22 risk risk NOUN cjel-3474 314 23 and and CCONJ cjel-3474 314 24 delay delay NOUN cjel-3474 314 25 associated associate VERB cjel-3474 314 26 with with ADP cjel-3474 314 27 obtaining obtain VERB cjel-3474 314 28 any any DET cjel-3474 314 29 necessary necessary ADJ cjel-3474 314 30 approvals approval NOUN cjel-3474 314 31 or or CCONJ cjel-3474 314 32 zoning zoning NOUN cjel-3474 314 33 changes change NOUN cjel-3474 314 34 , , PUNCT cjel-3474 314 35 the the DET cjel-3474 314 36 time time NOUN cjel-3474 314 37 it it PRON cjel-3474 314 38 would would AUX cjel-3474 314 39 take take VERB cjel-3474 314 40 to to PART cjel-3474 314 41 sell sell VERB cjel-3474 314 42 the the DET cjel-3474 314 43 lots lot NOUN cjel-3474 314 44 , , PUNCT cjel-3474 314 45 the the DET cjel-3474 314 46 various various ADJ cjel-3474 314 47 costs cost NOUN cjel-3474 314 48 associated associate VERB cjel-3474 314 49 with with ADP cjel-3474 314 50 developing develop VERB cjel-3474 314 51 the the DET cjel-3474 314 52 property property NOUN cjel-3474 314 53 such such ADJ cjel-3474 314 54 as as ADP cjel-3474 314 55 marketing marketing NOUN cjel-3474 314 56 , , PUNCT cjel-3474 314 57 engineering engineering NOUN cjel-3474 314 58 , , PUNCT cjel-3474 314 59 and and CCONJ cjel-3474 314 60 infrastructure infrastructure NOUN cjel-3474 314 61 costs cost NOUN cjel-3474 314 62 , , PUNCT cjel-3474 314 63 and and CCONJ cjel-3474 314 64 , , PUNCT cjel-3474 314 65 importantly importantly ADV cjel-3474 314 66 , , PUNCT cjel-3474 314 67 the the DET cjel-3474 314 68 profit profit NOUN cjel-3474 314 69 that that PRON cjel-3474 314 70 the the DET cjel-3474 314 71 developer developer NOUN cjel-3474 314 72 expects expect VERB cjel-3474 314 73 to to PART cjel-3474 314 74 make make VERB cjel-3474 314 75 on on ADP cjel-3474 314 76 the the DET cjel-3474 314 77 developm developm NOUN cjel-3474 314 78 scounted scounte VERB cjel-3474 314 79 figure figure NOUN cjel-3474 314 80 is be AUX cjel-3474 314 81 then then ADV cjel-3474 314 82 presented present VERB cjel-3474 314 83 as as ADP cjel-3474 314 84 the the DET cjel-3474 314 85 ‘ ' PUNCT cjel-3474 314 86 fair fair ADJ cjel-3474 314 87 market market NOUN cjel-3474 314 88 value value NOUN cjel-3474 314 89 ’ ' PUNCT cjel-3474 314 90 of of ADP cjel-3474 314 91 the the DET cjel-3474 314 92 property property NOUN cjel-3474 314 93 . . PUNCT cjel-3474 314 94 ” " PUNCT cjel-3474 314 95 ) ) PUNCT cjel-3474 314 96 . . PUNCT cjel-3474 315 1 41 41 NUM cjel-3474 315 2 . . PUNCT cjel-3474 316 1 it it PRON cjel-3474 316 2 is be AUX cjel-3474 316 3 almost almost ADV cjel-3474 316 4 boilerplate boilerplate ADJ cjel-3474 316 5 for for SCONJ cjel-3474 316 6 the the DET cjel-3474 316 7 tax tax NOUN cjel-3474 316 8 court court NOUN cjel-3474 316 9 to to PART cjel-3474 316 10 announce announce VERB cjel-3474 316 11 that that PRON cjel-3474 316 12 valuation valuation NOUN cjel-3474 316 13 “ " PUNCT cjel-3474 316 14 is be AUX cjel-3474 316 15 not not PART cjel-3474 316 16 a a DET cjel-3474 316 17 precise precise ADJ cjel-3474 316 18 science science NOUN cjel-3474 316 19 . . PUNCT cjel-3474 316 20 ” " PUNCT cjel-3474 317 1 see see VERB cjel-3474 317 2 , , PUNCT cjel-3474 317 3 e.g. e.g. ADV cjel-3474 317 4 , , PUNCT cjel-3474 317 5 kiva kiva PROPN cjel-3474 317 6 dunes dunes PROPN cjel-3474 317 7 conservation conservation PROPN cjel-3474 317 8 , , PUNCT cjel-3474 317 9 llc llc PROPN cjel-3474 317 10 v. v. CCONJ cjel-3474 317 11 comm’r comm’r PROPN cjel-3474 317 12 , , PUNCT cjel-3474 317 13 97 97 NUM cjel-3474 317 14 t.c.m t.c.m NOUN cjel-3474 317 15 . . PUNCT cjel-3474 318 1 ( ( PUNCT cjel-3474 318 2 cch cch NOUN cjel-3474 318 3 ) ) PUNCT cjel-3474 318 4 1818 1818 NUM cjel-3474 318 5 ( ( PUNCT cjel-3474 318 6 2009 2009 NUM cjel-3474 318 7 ) ) PUNCT cjel-3474 318 8 ; ; PUNCT cjel-3474 319 1 akers akers PROPN cjel-3474 319 2 v. v. ADP cjel-3474 319 3 comm’r comm’r NOUN cjel-3474 319 4 , , PUNCT cjel-3474 319 5 48 48 NUM cjel-3474 319 6 t.c.m t.c.m NOUN cjel-3474 319 7 . . PUNCT cjel-3474 320 1 ( ( PUNCT cjel-3474 320 2 cch cch NOUN cjel-3474 320 3 ) ) PUNCT cjel-3474 320 4 1113 1113 NUM cjel-3474 320 5 ( ( PUNCT cjel-3474 320 6 1984 1984 NUM cjel-3474 320 7 ) ) PUNCT cjel-3474 320 8 ( ( PUNCT cjel-3474 320 9 “ " PUNCT cjel-3474 320 10 [ [ X cjel-3474 320 11 v]aluation v]aluation NOUN cjel-3474 320 12 is be AUX cjel-3474 320 13 not not PART cjel-3474 320 14 an an DET cjel-3474 320 15 exact exact ADJ cjel-3474 320 16 science science NOUN cjel-3474 320 17 and and CCONJ cjel-3474 320 18 can can AUX cjel-3474 320 19 not not PART cjel-3474 320 20 be be AUX cjel-3474 320 21 determined determine VERB cjel-3474 320 22 with with ADP cjel-3474 320 23 mathematical mathematical ADJ cjel-3474 320 24 precision precision NOUN cjel-3474 320 25 . . PUNCT cjel-3474 321 1 it it PRON cjel-3474 321 2 is be AUX cjel-3474 321 3 a a DET cjel-3474 321 4 subjective subjective ADJ cjel-3474 321 5 determination determination NOUN cjel-3474 321 6 which which PRON cjel-3474 321 7 14 14 NUM cjel-3474 321 8 columbia columbia PROPN cjel-3474 321 9 journal journal PROPN cjel-3474 321 10 of of ADP cjel-3474 321 11 environmental environmental ADJ cjel-3474 321 12 law law NOUN cjel-3474 322 1 [ [ X cjel-3474 322 2 vol vol NOUN cjel-3474 322 3 . . PUNCT cjel-3474 323 1 37:1 37:1 NUM cjel-3474 323 2     SPACE cjel-3474 323 3 acts act NOUN cjel-3474 323 4 and and CCONJ cjel-3474 323 5 circumstances circumstance NOUN cjel-3474 323 6 of of ADP cjel-3474 323 7 re re NOUN cjel-3474 323 8 value value NOUN cjel-3474 323 9 at at ADP cjel-3474 323 10 $ $ SYM cjel-3474 323 11 28,65 28,65 NUM cjel-3474 323 12 nted nted ADJ cjel-3474 323 13 donation donation NOUN cjel-3474 323 14 and and CCONJ cjel-3474 323 15 a a DET cjel-3474 323 16 deduction deduction NOUN cjel-3474 323 17 that that PRON cjel-3474 323 18 is be AUX cjel-3474 323 19 n’t not PART cjel-3474 323 20 greedy greedy ADJ cjel-3474 323 21 , , PUNCT cjel-3474 323 22 everyone everyone PRON cjel-3474 323 23 wins win VERB cjel-3474 323 24 . . PUNCT cjel-3474 324 1 get get VERB cjel-3474 324 2 them they PRON cjel-3474 324 3 while while SCONJ cjel-3474 324 4 yo yo PROPN cjel-3474 324 5 uation uation NOUN cjel-3474 324 6 is be AUX cjel-3474 324 7 a a DET cjel-3474 324 8 difficult difficult ADJ cjel-3474 324 9 and and CCONJ cjel-3474 324 10 re re VERB cjel-3474 324 11 current current ADJ cjel-3474 324 12 zoning zoning NOUN cjel-3474 324 13 law law NOUN cjel-3474 324 14 , , PUNCT cjel-3474 324 15 or or CCONJ cjel-3474 324 16 are be AUX cjel-3474 324 17 co co VERB cjel-3474 324 18 stake.42 stake.42 NOUN cjel-3474 324 19 furthermore furthermore ADV cjel-3474 324 20 , , PUNCT cjel-3474 324 21 although although SCONJ cjel-3474 324 22 an an DET cjel-3474 324 23 appraisal appraisal NOUN cjel-3474 324 24 can can AUX cjel-3474 324 25 be be AUX cjel-3474 324 26 challenged challenge VERB cjel-3474 324 27 , , PUNCT cjel-3474 324 28 such such ADJ cjel-3474 324 29 challenges challenge NOUN cjel-3474 324 30 are be AUX cjel-3474 324 31 costly costly ADJ cjel-3474 324 32 and and CCONJ cjel-3474 324 33 may may AUX cjel-3474 324 34 amount amount VERB cjel-3474 324 35 to to ADP cjel-3474 324 36 dueling duel VERB cjel-3474 324 37 expert expert NOUN cjel-3474 324 38 opinions opinion NOUN cjel-3474 324 39 . . PUNCT cjel-3474 325 1 in in ADP cjel-3474 325 2 the the DET cjel-3474 325 3 absence absence NOUN cjel-3474 325 4 of of ADP cjel-3474 325 5 market market NOUN cjel-3474 325 6 transactions transaction NOUN cjel-3474 325 7 , , PUNCT cjel-3474 325 8 such such ADJ cjel-3474 325 9 duels duel NOUN cjel-3474 325 10 may may AUX cjel-3474 325 11 comprise comprise VERB cjel-3474 325 12 little little ADJ cjel-3474 325 13 more more ADJ cjel-3474 325 14 than than SCONJ cjel-3474 325 15 “ " PUNCT cjel-3474 325 16 he he PRON cjel-3474 325 17 said say VERB cjel-3474 325 18 , , PUNCT cjel-3474 325 19 she she PRON cjel-3474 325 20 said say VERB cjel-3474 325 21 ” " PUNCT cjel-3474 325 22 type type NOUN cjel-3474 325 23 arguments argument NOUN cjel-3474 325 24 — — PUNCT cjel-3474 325 25 arguments argument NOUN cjel-3474 325 26 that that SCONJ cjel-3474 325 27 a a DET cjel-3474 325 28 savvy savvy ADJ cjel-3474 325 29 taxpayer taxpayer NOUN cjel-3474 325 30 with with ADP cjel-3474 325 31 a a DET cjel-3474 325 32 well well ADV cjel-3474 325 33 - - PUNCT cjel-3474 325 34 reasoned reason VERB cjel-3474 325 35 appraisal appraisal NOUN cjel-3474 325 36 often often ADV cjel-3474 325 37 will will AUX cjel-3474 325 38 win,43 win,43 VERB cjel-3474 325 39 and and CCONJ cjel-3474 325 40 which which PRON cjel-3474 325 41 are be AUX cjel-3474 325 42 resource resource NOUN cjel-3474 325 43 intensive intensive ADJ cjel-3474 325 44 for for ADP cjel-3474 325 45 the the DET cjel-3474 325 46 irs irs PROPN cjel-3474 325 47 to to ADP cjel-3474 325 48 mount.44 mount.44 NOUN cjel-3474 325 49 accordingly accordingly ADV cjel-3474 325 50 , , PUNCT cjel-3474 325 51 the the DET cjel-3474 325 52 issue issue NOUN cjel-3474 325 53 of of ADP cjel-3474 325 54 overvaluation overvaluation NOUN cjel-3474 325 55 has have AUX cjel-3474 325 56 been be AUX cjel-3474 325 57 at at ADP cjel-3474 325 58 the the DET cjel-3474 325 59 heart heart NOUN cjel-3474 325 60 of of ADP cjel-3474 325 61 concerns concern NOUN cjel-3474 325 62 about about ADP cjel-3474 325 63 abuses abuse NOUN cjel-3474 325 64 in in ADP cjel-3474 325 65 the the DET cjel-3474 325 66 conservation conservation NOUN cjel-3474 325 67 easement easement NOUN cjel-3474 325 68 program.45 program.45 NOUN cjel-3474 325 69 addressing address VERB cjel-3474 325 70 the the DET cjel-3474 325 71 overvaluation overvaluation NOUN cjel-3474 325 72 problem problem NOUN cjel-3474 325 73 should should AUX cjel-3474 325 74 be be AUX cjel-3474 325 75 part part NOUN cjel-3474 325 76 of of ADP cjel-3474 325 77 any any DET cjel-3474 325 78 reform reform NOUN cjel-3474 325 79 of of ADP cjel-3474 325 80 the the DET cjel-3474 325 81 easement easement ADJ cjel-3474 325 82 program.46 program.46 NOUN cjel-3474 325 83 but but CCONJ cjel-3474 325 84 for for ADP cjel-3474 325 85 present present ADJ cjel-3474 325 86 purposes purpose NOUN cjel-3474 325 87 , , PUNCT cjel-3474 325 88 the the PRON cjel-3474 325 89 requires require VERB cjel-3474 325 90 the the DET cjel-3474 325 91 exercise exercise NOUN cjel-3474 325 92 of of ADP cjel-3474 325 93 our our PRON cjel-3474 325 94 best good ADJ cjel-3474 325 95 judgment judgment NOUN cjel-3474 325 96 considering consider VERB cjel-3474 325 97 all all DET cjel-3474 325 98 the the DET cjel-3474 325 99 f f PROPN cjel-3474 325 100 cord cord NOUN cjel-3474 325 101 . . PUNCT cjel-3474 325 102 ” " PUNCT cjel-3474 326 1 ( ( PUNCT cjel-3474 326 2 citing cite VERB cjel-3474 326 3 messing mess VERB cjel-3474 326 4 v. v. ADP cjel-3474 326 5 comm’r comm’r NOUN cjel-3474 326 6 , , PUNCT cjel-3474 326 7 48 48 NUM cjel-3474 326 8 t.c t.c PROPN cjel-3474 326 9 . . PROPN cjel-3474 326 10 502 502 NUM cjel-3474 326 11 , , PUNCT cjel-3474 326 12 512 512 NUM cjel-3474 326 13 ( ( PUNCT cjel-3474 326 14 1967 1967 NUM cjel-3474 326 15 ) ) PUNCT cjel-3474 326 16 ) ) PUNCT cjel-3474 326 17 ) ) PUNCT cjel-3474 326 18 . . PUNCT cjel-3474 327 1 42 42 NUM cjel-3474 327 2 . . PUNCT cjel-3474 328 1 see see VERB cjel-3474 328 2 scott scott PROPN cjel-3474 328 3 d. d. PROPN cjel-3474 328 4 mcclure mcclure PROPN cjel-3474 328 5 , , PUNCT cjel-3474 328 6 steven steven PROPN cjel-3474 328 7 e. e. PROPN cjel-3474 328 8 hollingworth hollingworth PROPN cjel-3474 328 9 & & CCONJ cjel-3474 328 10 nicole nicole PROPN cjel-3474 328 11 d. d. PROPN cjel-3474 328 12 brown brown PROPN cjel-3474 328 13 , , PUNCT cjel-3474 328 14 courts court NOUN cjel-3474 328 15 to to ADP cjel-3474 328 16 irs irs PROPN cjel-3474 328 17 : : PUNCT cjel-3474 328 18 ease ease VERB cjel-3474 328 19 up up ADP cjel-3474 328 20 on on ADP cjel-3474 328 21 conservation conservation NOUN cjel-3474 328 22 easement easement NOUN cjel-3474 328 23 valuations valuation NOUN cjel-3474 328 24 , , PUNCT cjel-3474 328 25 124 124 NUM cjel-3474 328 26 tax tax NOUN cjel-3474 328 27 notes note NOUN cjel-3474 328 28 551 551 NUM cjel-3474 328 29 , , PUNCT cjel-3474 328 30 555 555 NUM cjel-3474 328 31 ( ( PUNCT cjel-3474 328 32 2009 2009 NUM cjel-3474 328 33 ) ) PUNCT cjel-3474 328 34 ( ( PUNCT cjel-3474 328 35 providing provide VERB cjel-3474 328 36 a a DET cjel-3474 328 37 table table NOUN cjel-3474 328 38 listing list VERB cjel-3474 328 39 twenty twenty NUM cjel-3474 328 40 - - PUNCT cjel-3474 328 41 five five NUM cjel-3474 328 42 easement easement ADJ cjel-3474 328 43 valuation valuation NOUN cjel-3474 328 44 cases case NOUN cjel-3474 328 45 and and CCONJ cjel-3474 328 46 the the DET cjel-3474 328 47 dramatic dramatic ADJ cjel-3474 328 48 difference difference NOUN cjel-3474 328 49 in in ADP cjel-3474 328 50 values value NOUN cjel-3474 328 51 asserted assert VERB cjel-3474 328 52 by by ADP cjel-3474 328 53 the the DET cjel-3474 328 54 taxpayer taxpayer NOUN cjel-3474 328 55 and and CCONJ cjel-3474 328 56 the the DET cjel-3474 328 57 irs irs PROPN cjel-3474 328 58 ) ) PUNCT cjel-3474 328 59 . . PUNCT cjel-3474 329 1 for for ADP cjel-3474 329 2 example example NOUN cjel-3474 329 3 , , PUNCT cjel-3474 329 4 in in ADP cjel-3474 329 5 kiva kiva PROPN cjel-3474 329 6 dunes dune NOUN cjel-3474 329 7 , , PUNCT cjel-3474 329 8 the the DET cjel-3474 329 9 taxpayer taxpayer NOUN cjel-3474 329 10 claimed claim VERB cjel-3474 329 11 that that SCONJ cjel-3474 329 12 an an DET cjel-3474 329 13 easement easement NOUN cjel-3474 329 14 on on ADP cjel-3474 329 15 a a DET cjel-3474 329 16 golf golf NOUN cjel-3474 329 17 course course NOUN cjel-3474 329 18 was be AUX cjel-3474 329 19 worth worth ADJ cjel-3474 329 20 $ $ SYM cjel-3474 329 21 30,588,325 30,588,325 NUM cjel-3474 329 22 , , PUNCT cjel-3474 329 23 while while SCONJ cjel-3474 329 24 the the DET cjel-3474 329 25 irs irs PROPN cjel-3474 329 26 expert expert NOUN cjel-3474 329 27 valued value VERB cjel-3474 329 28 it it PRON cjel-3474 329 29 at at ADP cjel-3474 329 30 $ $ SYM cjel-3474 329 31 10,018,000 10,018,000 NUM cjel-3474 329 32 . . PUNCT cjel-3474 330 1 the the DET cjel-3474 330 2 taxpayer taxpayer NOUN cjel-3474 330 3 largely largely ADV cjel-3474 330 4 prevailed prevail VERB cjel-3474 330 5 , , PUNCT cjel-3474 330 6 with with ADP cjel-3474 330 7 the the DET cjel-3474 330 8 tax tax NOUN cjel-3474 330 9 court court NOUN cjel-3474 330 10 setting set VERB cjel-3474 330 11 the the DET cjel-3474 330 12 6,004 6,004 NUM cjel-3474 330 13 . . PUNCT cjel-3474 331 1 kiva kiva PROPN cjel-3474 331 2 dunes dunes PROPN cjel-3474 331 3 conservation conservation PROPN cjel-3474 331 4 , , PUNCT cjel-3474 331 5 llc llc PROPN cjel-3474 331 6 v. v. CCONJ cjel-3474 331 7 comm’r comm’r PROPN cjel-3474 331 8 , , PUNCT cjel-3474 331 9 97 97 NUM cjel-3474 331 10 t.c.m t.c.m NOUN cjel-3474 331 11 . . PUNCT cjel-3474 332 1 ( ( PUNCT cjel-3474 332 2 cch cch NOUN cjel-3474 332 3 ) ) PUNCT cjel-3474 332 4 at at ADP cjel-3474 332 5 1818 1818 NUM cjel-3474 332 6 . . PUNCT cjel-3474 333 1 43 43 NUM cjel-3474 333 2 . . PUNCT cjel-3474 334 1 as as SCONJ cjel-3474 334 2 legal legal ADJ cjel-3474 334 3 practitioners practitioner NOUN cjel-3474 334 4 have have AUX cjel-3474 334 5 noted note VERB cjel-3474 334 6 , , PUNCT cjel-3474 334 7 “ " PUNCT cjel-3474 334 8 easements easement NOUN cjel-3474 334 9 are be AUX cjel-3474 334 10 an an DET cjel-3474 334 11 enormously enormously ADV cjel-3474 334 12 good good ADJ cjel-3474 334 13 deal deal NOUN cjel-3474 334 14 [ [ X cjel-3474 334 15 , , PUNCT cjel-3474 334 16 ] ] X cjel-3474 334 17 ” " PUNCT cjel-3474 334 18 especially especially ADV cjel-3474 334 19 “ " PUNCT cjel-3474 334 20 for for ADP cjel-3474 334 21 the the DET cjel-3474 334 22 taxpayer taxpayer NOUN cjel-3474 334 23 armed arm VERB cjel-3474 334 24 with with ADP cjel-3474 334 25 a a DET cjel-3474 334 26 good good ADJ cjel-3474 334 27 appraisal appraisal NOUN cjel-3474 334 28 and and CCONJ cjel-3474 334 29 , , PUNCT cjel-3474 334 30 if if SCONJ cjel-3474 334 31 need nee VERB cjel-3474 334 32 [ [ X cjel-3474 334 33 ] ] X cjel-3474 334 34 be be AUX cjel-3474 334 35 , , PUNCT cjel-3474 334 36 a a DET cjel-3474 334 37 credible credible ADJ cjel-3474 334 38 expert expert NOUN cjel-3474 334 39 [ [ X cjel-3474 334 40 . . NOUN cjel-3474 334 41 ] ] X cjel-3474 334 42 ” " PUNCT cjel-3474 334 43 wood wood NOUN cjel-3474 334 44 , , PUNCT cjel-3474 334 45 supra supra PROPN cjel-3474 334 46 note note NOUN cjel-3474 334 47 40 40 NUM cjel-3474 334 48 , , PUNCT cjel-3474 334 49 at at ADP cjel-3474 334 50 137 137 NUM cjel-3474 334 51 ; ; PUNCT cjel-3474 334 52 see see VERB cjel-3474 334 53 also also ADV cjel-3474 334 54 stephen stephen PROPN cjel-3474 334 55 j. j. PROPN cjel-3474 334 56 small small PROPN cjel-3474 334 57 , , PUNCT cjel-3474 334 58 federal federal ADJ cjel-3474 334 59 tax tax NOUN cjel-3474 334 60 law law NOUN cjel-3474 334 61 of of ADP cjel-3474 334 62 conservation conservation NOUN cjel-3474 334 63 easements easement NOUN cjel-3474 334 64 1 1 NUM cjel-3474 334 65 ( ( PUNCT cjel-3474 334 66 3d 3d NOUN cjel-3474 334 67 supp supp PROPN cjel-3474 334 68 . . PUNCT cjel-3474 335 1 1996–2000 1996–2000 NUM cjel-3474 335 2 ) ) PUNCT cjel-3474 335 3 ( ( PUNCT cjel-3474 335 4 “ " PUNCT cjel-3474 335 5 [ [ X cjel-3474 335 6 w]ell w]ell ADP cjel-3474 335 7 prepared prepare VERB cjel-3474 335 8 landowners landowner NOUN cjel-3474 335 9 and and CCONJ cjel-3474 335 10 experienced experienced ADJ cjel-3474 335 11 appraisers appraiser NOUN cjel-3474 335 12 generally generally ADV cjel-3474 335 13 win win VERB cjel-3474 335 14 against against ADP cjel-3474 335 15 a a DET cjel-3474 335 16 poorly poorly ADV cjel-3474 335 17 prepared prepare VERB cjel-3474 335 18 irs irs PROPN cjel-3474 335 19 . . PUNCT cjel-3474 335 20 ” " PUNCT cjel-3474 335 21 ) ) PUNCT cjel-3474 335 22 ; ; PUNCT cjel-3474 335 23 mcclure mcclure PROPN cjel-3474 335 24 , , PUNCT cjel-3474 335 25 hollingworth hollingworth PROPN cjel-3474 335 26 & & CCONJ cjel-3474 335 27 brown brown PROPN cjel-3474 335 28 , , PUNCT cjel-3474 335 29 supra supra PROPN cjel-3474 335 30 note note NOUN cjel-3474 335 31 42 42 NUM cjel-3474 335 32 , , PUNCT cjel-3474 335 33 at at ADP cjel-3474 335 34 555 555 NUM cjel-3474 335 35 ( ( PUNCT cjel-3474 335 36 “ " PUNCT cjel-3474 335 37 taxpayers taxpayer NOUN cjel-3474 335 38 and and CCONJ cjel-3474 335 39 their their PRON cjel-3474 335 40 advisers adviser NOUN cjel-3474 335 41 should should AUX cjel-3474 335 42 maximize maximize VERB cjel-3474 335 43 their their PRON cjel-3474 335 44 chances chance NOUN cjel-3474 335 45 of of ADP cjel-3474 335 46 success success NOUN cjel-3474 335 47 by by ADP cjel-3474 335 48 ensuring ensure VERB cjel-3474 335 49 that that SCONJ cjel-3474 335 50 the the DET cjel-3474 335 51 appraisals appraisal NOUN cjel-3474 335 52 substantiating substantiate VERB cjel-3474 335 53 the the DET cjel-3474 335 54 easement easement ADJ cjel-3474 335 55 value value NOUN cjel-3474 335 56 are be AUX cjel-3474 335 57 reasonable reasonable ADJ cjel-3474 335 58 and and CCONJ cjel-3474 335 59 well well ADV cjel-3474 335 60 supported support VERB cjel-3474 335 61 . . PUNCT cjel-3474 335 62 . . PUNCT cjel-3474 335 63 . . PUNCT cjel-3474 335 64 . . PUNCT cjel-3474 335 65 ” " PUNCT cjel-3474 335 66 ) ) PUNCT cjel-3474 335 67 ; ; PUNCT cjel-3474 335 68 robert robert PROPN cjel-3474 335 69 wood wood PROPN cjel-3474 335 70 , , PUNCT cjel-3474 335 71 rich rich ADJ cjel-3474 335 72 “ " PUNCT cjel-3474 335 73 conservation conservation NOUN cjel-3474 335 74 easement easement NOUN cjel-3474 335 75 ” " PUNCT cjel-3474 335 76 tax tax NOUN cjel-3474 335 77 break break NOUN cjel-3474 335 78 ends end VERB cjel-3474 335 79 12/31/11 12/31/11 PROPN cjel-3474 335 80 , , PUNCT cjel-3474 335 81 forbes forbes X cjel-3474 335 82 ( ( PUNCT cjel-3474 335 83 may may PROPN cjel-3474 335 84 4 4 NUM cjel-3474 335 85 , , PUNCT cjel-3474 335 86 2011 2011 NUM cjel-3474 335 87 , , PUNCT cjel-3474 335 88 8:34 8:34 NUM cjel-3474 335 89 am am NOUN cjel-3474 335 90 ) ) PUNCT cjel-3474 335 91 , , PUNCT cjel-3474 335 92 http://www.forbes.com/sites/robertwood/ http://www.forbes.com/sites/robertwood/ PROPN cjel-3474 335 93 2011/05/04 2011/05/04 NUM cjel-3474 335 94 / / SYM cjel-3474 335 95 rich rich ADJ cjel-3474 335 96 - - PUNCT cjel-3474 335 97 conservation conservation NOUN cjel-3474 335 98 - - PUNCT cjel-3474 335 99 easement easement NOUN cjel-3474 335 100 - - PUNCT cjel-3474 335 101 tax tax NOUN cjel-3474 335 102 - - PUNCT cjel-3474 335 103 break break NOUN cjel-3474 335 104 - - PUNCT cjel-3474 335 105 ends-123111/ ends-123111/ NOUN cjel-3474 335 106 ( ( PUNCT cjel-3474 335 107 “ " PUNCT cjel-3474 335 108 [ [ PUNCT cjel-3474 335 109 s]ome s]ome NOUN cjel-3474 335 110 taxpayers taxpayer NOUN cjel-3474 335 111 have have AUX cjel-3474 335 112 claimed claim VERB cjel-3474 335 113 outsized outsize VERB cjel-3474 335 114 40 40 NUM cjel-3474 335 115 % % NOUN cjel-3474 335 116 to to ADP cjel-3474 335 117 50 50 NUM cjel-3474 335 118 % % NOUN cjel-3474 335 119 deductions deduction NOUN cjel-3474 335 120 . . PUNCT cjel-3474 336 1 the the DET cjel-3474 336 2 irs irs PROPN cjel-3474 336 3 has have AUX cjel-3474 336 4 taken take VERB cjel-3474 336 5 some some PRON cjel-3474 336 6 of of ADP cjel-3474 336 7 them they PRON cjel-3474 336 8 to to ADP cjel-3474 336 9 court court NOUN cjel-3474 336 10 but but CCONJ cjel-3474 336 11 has have AUX cjel-3474 336 12 n’t not PART cjel-3474 336 13 done do VERB cjel-3474 336 14 terribly terribly ADV cjel-3474 336 15 well well ADV cjel-3474 336 16 . . PUNCT cjel-3474 337 1 these these DET cjel-3474 337 2 disputes dispute NOUN cjel-3474 337 3 often often ADV cjel-3474 337 4 come come VERB cjel-3474 337 5 down down ADP cjel-3474 337 6 to to ADP cjel-3474 337 7 dueling duel VERB cjel-3474 337 8 appraisers appraiser NOUN cjel-3474 337 9 , , PUNCT cjel-3474 337 10 and and CCONJ cjel-3474 337 11 taxpayers taxpayer NOUN cjel-3474 337 12 can can AUX cjel-3474 337 13 usually usually ADV cjel-3474 337 14 afford afford VERB cjel-3474 337 15 good good ADJ cjel-3474 337 16 ones one NOUN cjel-3474 337 17 . . PUNCT cjel-3474 338 1 conservation conservation NOUN cjel-3474 338 2 easements easement NOUN cjel-3474 338 3 can can AUX cjel-3474 338 4 provide provide VERB cjel-3474 338 5 attractive attractive ADJ cjel-3474 338 6 tax tax NOUN cjel-3474 338 7 benefits benefit NOUN cjel-3474 338 8 to to ADP cjel-3474 338 9 the the DET cjel-3474 338 10 donor donor NOUN cjel-3474 338 11 and and CCONJ cjel-3474 338 12 nice nice ADJ cjel-3474 338 13 societal societal ADJ cjel-3474 338 14 benefits benefit NOUN cjel-3474 338 15 too too ADV cjel-3474 338 16 . . PUNCT cjel-3474 339 1 there there PRON cjel-3474 339 2 are be VERB cjel-3474 339 3 details detail NOUN cjel-3474 339 4 to to PART cjel-3474 339 5 be be AUX cjel-3474 339 6 observed observe VERB cjel-3474 339 7 and and CCONJ cjel-3474 339 8 overly overly ADV cjel-3474 339 9 rich rich ADJ cjel-3474 339 10 appraisals appraisal NOUN cjel-3474 339 11 can can AUX cjel-3474 339 12 ( ( PUNCT cjel-3474 339 13 and and CCONJ cjel-3474 339 14 probably probably ADV cjel-3474 339 15 should should AUX cjel-3474 339 16 ) ) PUNCT cjel-3474 339 17 draw draw VERB cjel-3474 339 18 scrutiny scrutiny NOUN cjel-3474 339 19 . . PUNCT cjel-3474 340 1 still still ADV cjel-3474 340 2 , , PUNCT cjel-3474 340 3 with with ADP cjel-3474 340 4 a a DET cjel-3474 340 5 properly properly ADV cjel-3474 340 6 planned plan VERB cjel-3474 340 7 and and CCONJ cjel-3474 340 8 docume docume VERB cjel-3474 340 9 u u PRON cjel-3474 340 10 can can AUX cjel-3474 340 11 . . PUNCT cjel-3474 340 12 ” " PUNCT cjel-3474 340 13 ) ) PUNCT cjel-3474 340 14 . . PUNCT cjel-3474 341 1 44 44 NUM cjel-3474 341 2 . . PUNCT cjel-3474 342 1 see see VERB cjel-3474 342 2 , , PUNCT cjel-3474 342 3 e.g. e.g. ADV cjel-3474 342 4 , , PUNCT cjel-3474 342 5 joint joint ADJ cjel-3474 342 6 comm comm NOUN cjel-3474 342 7 . . PUNCT cjel-3474 343 1 on on ADP cjel-3474 343 2 taxation taxation NOUN cjel-3474 343 3 , , PUNCT cjel-3474 343 4 supra supra PROPN cjel-3474 343 5 note note PROPN cjel-3474 343 6 14 14 NUM cjel-3474 343 7 , , PUNCT cjel-3474 343 8 at at ADP cjel-3474 343 9 296 296 NUM cjel-3474 343 10 ( ( PUNCT cjel-3474 343 11 “ " PUNCT cjel-3474 343 12 [ [ X cjel-3474 343 13 v]al v]al NUM cjel-3474 343 14 source source NOUN cjel-3474 343 15 intensive intensive ADJ cjel-3474 343 16 issue issue NOUN cjel-3474 343 17 for for SCONJ cjel-3474 343 18 the the DET cjel-3474 343 19 irs irs PROPN cjel-3474 343 20 to to PART cjel-3474 343 21 identify identify VERB cjel-3474 343 22 , , PUNCT cjel-3474 343 23 audit audit NOUN cjel-3474 343 24 , , PUNCT cjel-3474 343 25 and and CCONJ cjel-3474 343 26 litigate litigate NOUN cjel-3474 343 27 . . PUNCT cjel-3474 343 28 ” " PUNCT cjel-3474 343 29 ) ) PUNCT cjel-3474 343 30 . . PUNCT cjel-3474 344 1 45 45 NUM cjel-3474 344 2 . . X cjel-3474 345 1 see see VERB cjel-3474 345 2 , , PUNCT cjel-3474 345 3 e.g. e.g. ADV cjel-3474 345 4 , , PUNCT cjel-3474 345 5 steven steven PROPN cjel-3474 345 6 t. t. PROPN cjel-3474 345 7 miller miller PROPN cjel-3474 345 8 , , PUNCT cjel-3474 345 9 comm’r comm’r ADP cjel-3474 345 10 , , PUNCT cjel-3474 345 11 tax tax NOUN cjel-3474 345 12 exempt exempt ADJ cjel-3474 345 13 and and CCONJ cjel-3474 345 14 gov’t gov’t NUM cjel-3474 345 15 entities entity NOUN cjel-3474 345 16 , , PUNCT cjel-3474 345 17 internal internal ADJ cjel-3474 345 18 revenue revenue NOUN cjel-3474 345 19 serv serv X cjel-3474 345 20 . . PUNCT cjel-3474 346 1 , , PUNCT cjel-3474 346 2 remarks remark VERB cjel-3474 346 3 at at ADP cjel-3474 346 4 the the DET cjel-3474 346 5 spring spring NOUN cjel-3474 346 6 public public ADJ cjel-3474 346 7 lands land NOUN cjel-3474 346 8 conference conference NOUN cjel-3474 346 9 ( ( PUNCT cjel-3474 346 10 mar mar PROPN cjel-3474 346 11 . . PROPN cjel-3474 346 12 28 28 NUM cjel-3474 346 13 , , PUNCT cjel-3474 346 14 2006 2006 NUM cjel-3474 346 15 ) ) PUNCT cjel-3474 347 1 [ [ X cjel-3474 347 2 hereinafter hereinafter NOUN cjel-3474 347 3 remarks remark NOUN cjel-3474 347 4 of of ADP cjel-3474 347 5 steven steven PROPN cjel-3474 347 6 t. t. PROPN cjel-3474 347 7 miller miller PROPN cjel-3474 347 8 ] ] PUNCT cjel-3474 347 9 , , PUNCT cjel-3474 347 10 available available ADJ cjel-3474 347 11 at at ADP cjel-3474 347 12 http://www.irs.gov/pub/irs-tege/miller_speech http://www.irs.gov/pub/irs-tege/miller_speech PROPN cjel-3474 347 13 _ _ NOUN cjel-3474 347 14 3_28_06.pdf 3_28_06.pdf NOUN cjel-3474 347 15 ( ( PUNCT cjel-3474 347 16 “ " PUNCT cjel-3474 347 17 [ [ X cjel-3474 347 18 a]ppraisals a]ppraisal NOUN cjel-3474 347 19 of of ADP cjel-3474 347 20 conservation conservation NOUN cjel-3474 347 21 easements easement NOUN cjel-3474 347 22 often often ADV cjel-3474 347 23 are be AUX cjel-3474 347 24 based base VERB cjel-3474 347 25 on on ADP cjel-3474 347 26 unrealistic unrealistic ADJ cjel-3474 347 27 assumptions assumption NOUN cjel-3474 347 28 about about ADP cjel-3474 347 29 the the DET cjel-3474 347 30 highest high ADJ cjel-3474 347 31 and and CCONJ cjel-3474 347 32 best good ADJ cjel-3474 347 33 use use NOUN cjel-3474 347 34 of of ADP cjel-3474 347 35 the the DET cjel-3474 347 36 land land NOUN cjel-3474 347 37 , , PUNCT cjel-3474 347 38 are be AUX cjel-3474 347 39 based base VERB cjel-3474 347 40 on on ADP cjel-3474 347 41 an an DET cjel-3474 347 42 assumption assumption NOUN cjel-3474 347 43 that that SCONJ cjel-3474 347 44 the the DET cjel-3474 347 45 entire entire ADJ cjel-3474 347 46 assets asset NOUN cjel-3474 347 47 are be AUX cjel-3474 347 48 already already ADV cjel-3474 347 49 in in ADP cjel-3474 347 50 place place NOUN cjel-3474 347 51 , , PUNCT cjel-3474 347 52 are be AUX cjel-3474 347 53 conducted conduct VERB cjel-3474 347 54 without without ADP cjel-3474 347 55 regard regard NOUN cjel-3474 347 56 to to ADP cjel-3474 347 57 nducted nducte VERB cjel-3474 347 58 pursuant pursuant NOUN cjel-3474 347 59 to to ADP cjel-3474 347 60 inadequate inadequate ADJ cjel-3474 347 61 professional professional ADJ cjel-3474 347 62 standards standard NOUN cjel-3474 347 63 . . PUNCT cjel-3474 347 64 ” " PUNCT cjel-3474 347 65 ) ) PUNCT cjel-3474 347 66 . . PUNCT cjel-3474 348 1 46 46 NUM cjel-3474 348 2 . . PUNCT cjel-3474 349 1 congress congress PROPN cjel-3474 349 2 recently recently ADV cjel-3474 349 3 enacted enact VERB cjel-3474 349 4 changes change NOUN cjel-3474 349 5 directed direct VERB cjel-3474 349 6 at at ADP cjel-3474 349 7 the the DET cjel-3474 349 8 valuation valuation NOUN cjel-3474 349 9 problem problem NOUN cjel-3474 349 10 . . PUNCT cjel-3474 350 1 see see VERB cjel-3474 350 2 supra supra PROPN cjel-3474 350 3 note note PROPN cjel-3474 350 4 38 38 NUM cjel-3474 350 5 . . PUNCT cjel-3474 351 1 some some DET cjel-3474 351 2 commentators commentator NOUN cjel-3474 351 3 acknowledge acknowledge VERB cjel-3474 351 4 the the DET cjel-3474 351 5 valuation valuation NOUN cjel-3474 351 6 problem problem NOUN cjel-3474 351 7 but but CCONJ cjel-3474 351 8 are be AUX cjel-3474 351 9 more more ADV cjel-3474 351 10 sanguine sanguine ADJ cjel-3474 351 11 than than ADP cjel-3474 351 12 the the DET cjel-3474 351 13 author author NOUN cjel-3474 351 14 about about ADP cjel-3474 351 15 its its PRON cjel-3474 351 16 scope scope NOUN cjel-3474 351 17 . . PUNCT cjel-3474 352 1 see see PROPN cjel-3474 352 2 eagle eagle PROPN cjel-3474 352 3 , , PUNCT cjel-3474 352 4 supra supra PROPN cjel-3474 352 5 note note PROPN cjel-3474 352 6 14 14 NUM cjel-3474 352 7 , , PUNCT cjel-3474 352 8 at at ADP cjel-3474 352 9 71 71 NUM cjel-3474 352 10 ( ( PUNCT cjel-3474 352 11 “ " PUNCT cjel-3474 352 12 [ [ X cjel-3474 352 13 o]bvious o]bvious ADJ cjel-3474 352 14 and and CCONJ cjel-3474 352 15 intentional intentional ADJ cjel-3474 352 16 overvaluation overvaluation NOUN cjel-3474 352 17 would would AUX cjel-3474 352 18 require require VERB cjel-3474 352 19 the the DET cjel-3474 352 20 complicity complicity NOUN cjel-3474 352 21 of of ADP cjel-3474 352 22 the the DET cjel-3474 352 23 taxpayer taxpayer NOUN cjel-3474 352 24 , , PUNCT cjel-3474 352 25 the the DET cjel-3474 352 26 qualified qualified ADJ cjel-3474 352 27 appraiser appraiser NOUN cjel-3474 352 28 , , PUNCT cjel-3474 352 29 and and CCONJ cjel-3474 352 30 the the DET cjel-3474 352 31 2012 2012 NUM cjel-3474 352 32 ] ] PUNCT cjel-3474 352 33 the the DET cjel-3474 352 34 conservation conservation NOUN cjel-3474 352 35 easement easement ADJ cjel-3474 352 36 tax tax NOUN cjel-3474 352 37 expenditure expenditure NOUN cjel-3474 352 38 15 15 NUM cjel-3474 352 39     SPACE cjel-3474 352 40 donee donee NOUN cjel-3474 352 41 . . PUNCT cjel-3474 353 1 although although SCONJ cjel-3474 353 2 the the DET cjel-3474 353 3 opportunity opportunity NOUN cjel-3474 353 4 for for ADP cjel-3474 353 5 overvaluation overvaluation NOUN cjel-3474 353 6 is be AUX cjel-3474 353 7 a a DET cjel-3474 353 8 possible possible ADJ cjel-3474 353 9 explanation explanation NOUN cjel-3474 353 10 for for ADP cjel-3474 353 11 high high ADJ cjel-3474 353 12 issue issue NOUN cjel-3474 353 13 is be AUX cjel-3474 353 14 that that SCONJ cjel-3474 353 15 , , PUNCT cjel-3474 353 16 to to ADP cjel-3474 353 17 the the DET cjel-3474 353 18 extent extent NOUN cjel-3474 353 19 the the DET cjel-3474 353 20 amount amount NOUN cjel-3474 353 21 claimed claim VERB cjel-3474 353 22 as as SCONJ cjel-3474 353 23 deductions deduction NOUN cjel-3474 353 24 overstates overstate VERB cjel-3474 353 25 the the DET cjel-3474 353 26 lost lost ADJ cjel-3474 353 27 development development NOUN cjel-3474 353 28 value value NOUN cjel-3474 353 29 attributable attributable ADJ cjel-3474 353 30 to to ADP cjel-3474 353 31 easement easement ADJ cjel-3474 353 32 contributions contribution NOUN cjel-3474 353 33 , , PUNCT cjel-3474 353 34 such such ADJ cjel-3474 353 35 amount amount NOUN cjel-3474 353 36 should should AUX cjel-3474 353 37 be be AUX cjel-3474 353 38 discounted discount VERB cjel-3474 353 39 to to PART cjel-3474 353 40 arrive arrive VERB cjel-3474 353 41 at at ADP cjel-3474 353 42 a a DET cjel-3474 353 43 more more ADV cjel-3474 353 44 accurate accurate ADJ cjel-3474 353 45 measure measure NOUN cjel-3474 353 46 of of ADP cjel-3474 353 47 one one NUM cjel-3474 353 48 cost cost NOUN cjel-3474 353 49 of of ADP cjel-3474 353 50 the the DET cjel-3474 353 51 program program NOUN cjel-3474 353 52 . . PUNCT cjel-3474 354 1 picking pick VERB cjel-3474 354 2 a a DET cjel-3474 354 3 discount discount NOUN cjel-3474 354 4 rate rate NOUN cjel-3474 354 5 here here ADV cjel-3474 354 6 will will AUX cjel-3474 354 7 necessarily necessarily ADV cjel-3474 354 8 be be AUX cjel-3474 354 9 somewhat somewhat ADV cjel-3474 354 10 arbitrary.47 arbitrary.47 PROPN cjel-3474 354 11 nevertheless nevertheless ADV cjel-3474 354 12 , , PUNCT cjel-3474 354 13 as as SCONJ cjel-3474 354 14 the the DET cjel-3474 354 15 point point NOUN cjel-3474 354 16 of of ADP cjel-3474 354 17 this this DET cjel-3474 354 18 exercise exercise NOUN cjel-3474 354 19 is be AUX cjel-3474 354 20 more more ADV cjel-3474 354 21 conceptual conceptual ADJ cjel-3474 354 22 guidance guidance NOUN cjel-3474 354 23 than than ADP cjel-3474 354 24 numerical numerical ADJ cjel-3474 354 25 precision precision NOUN cjel-3474 354 26 , , PUNCT cjel-3474 354 27 assuming assume VERB cjel-3474 354 28 a a DET cjel-3474 354 29 discount discount NOUN cjel-3474 354 30 rate rate NOUN cjel-3474 354 31 of of ADP cjel-3474 354 32 ten ten NUM cjel-3474 354 33 percent percent NOUN cjel-3474 354 34 ( ( PUNCT cjel-3474 354 35 thus thus ADV cjel-3474 354 36 , , PUNCT cjel-3474 354 37 assuming assume VERB cjel-3474 354 38 that that SCONJ cjel-3474 354 39 all all DET cjel-3474 354 40 easement easement ADJ cjel-3474 354 41 conservation conservation NOUN cjel-3474 354 42 donations donation NOUN cjel-3474 354 43 are be AUX cjel-3474 354 44 overvalued overvalue VERB cjel-3474 354 45 by by ADP cjel-3474 354 46 ten ten NUM cjel-3474 354 47 percent),48 percent),48 NOUN cjel-3474 354 48 the the DET cjel-3474 354 49 lost lose VERB cjel-3474 354 50 economic economic ADJ cjel-3474 354 51 development development NOUN cjel-3474 354 52 value value NOUN cjel-3474 354 53 attributable attributable ADJ cjel-3474 354 54 to to ADP cjel-3474 354 55 the the DET cjel-3474 354 56 easement easement ADJ cjel-3474 354 57 program program NOUN cjel-3474 354 58 with with ADP cjel-3474 354 59 respect respect NOUN cjel-3474 354 60 to to ADP cjel-3474 354 61 the the DET cjel-3474 354 62 period period NOUN cjel-3474 354 63 2003 2003 NUM cjel-3474 354 64 through through ADP cjel-3474 354 65 2008 2008 NUM cjel-3474 354 66 would would AUX cjel-3474 354 67 be be AUX cjel-3474 354 68 approximately approximately ADV cjel-3474 354 69 $ $ SYM cjel-3474 354 70 9.19 9.19 NUM cjel-3474 354 71 billion.49 billion.49 NOUN cjel-3474 354 72 in in ADP cjel-3474 354 73 addition addition NOUN cjel-3474 354 74 to to ADP cjel-3474 354 75 lost lose VERB cjel-3474 354 76 tax tax NOUN cjel-3474 354 77 revenue revenue NOUN cjel-3474 354 78 and and CCONJ cjel-3474 354 79 lost lose VERB cjel-3474 354 80 economic economic ADJ cjel-3474 354 81 development development NOUN cjel-3474 354 82 value value NOUN cjel-3474 354 83 , , PUNCT cjel-3474 354 84 other other ADJ cjel-3474 354 85 costs cost NOUN cjel-3474 354 86 also also ADV cjel-3474 354 87 should should AUX cjel-3474 354 88 be be AUX cjel-3474 354 89 taken take VERB cjel-3474 354 90 into into ADP cjel-3474 354 91 account account NOUN cjel-3474 354 92 . . PUNCT cjel-3474 355 1 for for ADP cjel-3474 355 2 example example NOUN cjel-3474 355 3 , , PUNCT cjel-3474 355 4 willingness willingness NOUN cjel-3474 355 5 to to PART cjel-3474 355 6 part part VERB cjel-3474 355 7 [ [ X cjel-3474 355 8 with with ADP cjel-3474 355 9 the the DET cjel-3474 355 10 easement easement NOUN cjel-3474 355 11 ] ] PUNCT cjel-3474 355 12 , , PUNCT cjel-3474 355 13 it it PRON cjel-3474 355 14 seems seem VERB cjel-3474 355 15 fair fair ADJ cjel-3474 355 16 to to PART cjel-3474 355 17 assume assume VERB cjel-3474 355 18 that that SCONJ cjel-3474 355 19 the the DET cjel-3474 355 20 majority majority NOUN cjel-3474 355 21 of of ADP cjel-3474 355 22 fair fair ADJ cjel-3474 355 23 market market NOUN cjel-3474 355 24 value value NOUN cjel-3474 355 25 estimates estimate NOUN cjel-3474 355 26 for for ADP cjel-3474 355 27 donated donated ADJ cjel-3474 355 28 easements easement NOUN cjel-3474 355 29 are be AUX cjel-3474 355 30 calculated calculate VERB cjel-3474 355 31 in in ADP cjel-3474 355 32 good good ADJ cjel-3474 355 33 faith faith NOUN cjel-3474 355 34 . . PUNCT cjel-3474 355 35 ” " PUNCT cjel-3474 356 1 ( ( PUNCT cjel-3474 356 2 citations citation NOUN cjel-3474 356 3 omitted omit VERB cjel-3474 356 4 ) ) PUNCT cjel-3474 356 5 ) ) PUNCT cjel-3474 356 6 . . PUNCT cjel-3474 357 1 others other NOUN cjel-3474 357 2 argue argue VERB cjel-3474 357 3 that that SCONJ cjel-3474 357 4 although although SCONJ cjel-3474 357 5 the the DET cjel-3474 357 6 scope scope NOUN cjel-3474 357 7 of of ADP cjel-3474 357 8 valuation valuation NOUN cjel-3474 357 9 abuse abuse NOUN cjel-3474 357 10 is be AUX cjel-3474 357 11 not not PART cjel-3474 357 12 certain certain ADJ cjel-3474 357 13 , , PUNCT cjel-3474 357 14 “ " PUNCT cjel-3474 357 15 it it PRON cjel-3474 357 16 is be AUX cjel-3474 357 17 likely likely ADJ cjel-3474 357 18 that that SCONJ cjel-3474 357 19 the the DET cjel-3474 357 20 level level NOUN cjel-3474 357 21 of of ADP cjel-3474 357 22 abuse abuse NOUN cjel-3474 357 23 will will AUX cjel-3474 357 24 increase increase VERB cjel-3474 357 25 as as SCONJ cjel-3474 357 26 generous generous ADJ cjel-3474 357 27 state state NOUN cjel-3474 357 28 tax tax NOUN cjel-3474 357 29 incentives incentive NOUN cjel-3474 357 30 combine combine VERB cjel-3474 357 31 with with ADP cjel-3474 357 32 the the DET cjel-3474 357 33 federal federal ADJ cjel-3474 357 34 incentives incentive NOUN cjel-3474 357 35 to to PART cjel-3474 357 36 make make VERB cjel-3474 357 37 an an DET cjel-3474 357 38 easement easement ADJ cjel-3474 357 39 donation donation NOUN cjel-3474 357 40 , , PUNCT cjel-3474 357 41 coupled couple VERB cjel-3474 357 42 with with ADP cjel-3474 357 43 an an DET cjel-3474 357 44 aggressive aggressive ADJ cjel-3474 357 45 or or CCONJ cjel-3474 357 46 abusive abusive ADJ cjel-3474 357 47 valuation valuation NOUN cjel-3474 357 48 , , PUNCT cjel-3474 357 49 a a DET cjel-3474 357 50 potentially potentially ADV cjel-3474 357 51 profit profit NOUN cjel-3474 357 52 - - PUNCT cjel-3474 357 53 making make VERB cjel-3474 357 54 enterprise enterprise NOUN cjel-3474 357 55 . . PUNCT cjel-3474 357 56 ” " PUNCT cjel-3474 358 1 mclaughlin mclaughlin PROPN cjel-3474 358 2 , , PUNCT cjel-3474 358 3 supra supra PROPN cjel-3474 358 4 note note NOUN cjel-3474 358 5 2 2 NUM cjel-3474 358 6 , , PUNCT cjel-3474 358 7 at at ADP cjel-3474 358 8 86 86 NUM cjel-3474 358 9 . . PUNCT cjel-3474 359 1 the the DET cjel-3474 359 2 irs irs PROPN cjel-3474 359 3 responded respond VERB cjel-3474 359 4 to to ADP cjel-3474 359 5 the the DET cjel-3474 359 6 valuation valuation NOUN cjel-3474 359 7 problem problem NOUN cjel-3474 359 8 with with ADP cjel-3474 359 9 an an DET cjel-3474 359 10 aggressive aggressive ADJ cjel-3474 359 11 enforcement enforcement NOUN cjel-3474 359 12 strategy strategy NOUN cjel-3474 359 13 , , PUNCT cjel-3474 359 14 namely namely ADV cjel-3474 359 15 to to PART cjel-3474 359 16 assert assert VERB cjel-3474 359 17 a a DET cjel-3474 359 18 zero zero NUM cjel-3474 359 19 value value NOUN cjel-3474 359 20 for for ADP cjel-3474 359 21 many many ADJ cjel-3474 359 22 easement easement ADJ cjel-3474 359 23 contributions contribution NOUN cjel-3474 359 24 . . PUNCT cjel-3474 360 1 see see VERB cjel-3474 360 2 irs irs PROPN cjel-3474 360 3 news news NOUN cjel-3474 360 4 release release NOUN cjel-3474 360 5 ir-2004 ir-2004 NOUN cjel-3474 360 6 - - PUNCT cjel-3474 360 7 86 86 NUM cjel-3474 360 8 ( ( PUNCT cjel-3474 360 9 june june PROPN cjel-3474 360 10 30 30 NUM cjel-3474 360 11 , , PUNCT cjel-3474 360 12 2004 2004 NUM cjel-3474 360 13 ) ) PUNCT cjel-3474 360 14 , , PUNCT cjel-3474 360 15 available available ADJ cjel-3474 360 16 at at ADP cjel-3474 360 17 http://www.irs.gov/newsroom/article/0,,id=124485,00.html http://www.irs.gov/newsroom/article/0,,id=124485,00.html PROPN cjel-3474 360 18 ( ( PUNCT cjel-3474 360 19 announcing announce VERB cjel-3474 360 20 the the DET cjel-3474 360 21 intent intent NOUN cjel-3474 360 22 of of ADP cjel-3474 360 23 the the DET cjel-3474 360 24 irs irs PROPN cjel-3474 360 25 to to PART cjel-3474 360 26 scrutinize scrutinize VERB cjel-3474 360 27 easement easement ADJ cjel-3474 360 28 values value NOUN cjel-3474 360 29 ) ) PUNCT cjel-3474 360 30 ; ; PUNCT cjel-3474 360 31 mcclure mcclure PROPN cjel-3474 360 32 , , PUNCT cjel-3474 360 33 hollingworth hollingworth PROPN cjel-3474 360 34 & & CCONJ cjel-3474 360 35 brown brown PROPN cjel-3474 360 36 , , PUNCT cjel-3474 360 37 supra supra PROPN cjel-3474 360 38 note note NOUN cjel-3474 360 39 42 42 NUM cjel-3474 360 40 , , PUNCT cjel-3474 360 41 at at ADP cjel-3474 360 42 555 555 NUM cjel-3474 360 43 ( ( PUNCT cjel-3474 360 44 noting note VERB cjel-3474 360 45 that that SCONJ cjel-3474 360 46 in in ADP cjel-3474 360 47 nine nine NUM cjel-3474 360 48 of of ADP cjel-3474 360 49 twenty twenty NUM cjel-3474 360 50 - - PUNCT cjel-3474 360 51 six six NUM cjel-3474 360 52 easement easement NOUN cjel-3474 360 53 valuation valuation NOUN cjel-3474 360 54 cases case NOUN cjel-3474 360 55 , , PUNCT cjel-3474 360 56 the the DET cjel-3474 360 57 irs irs PROPN cjel-3474 360 58 asserted assert VERB cjel-3474 360 59 a a DET cjel-3474 360 60 zero zero NUM cjel-3474 360 61 value value NOUN cjel-3474 360 62 , , PUNCT cjel-3474 360 63 but but CCONJ cjel-3474 360 64 “ " PUNCT cjel-3474 360 65 [ [ X cjel-3474 360 66 t]he t]he ADJ cjel-3474 360 67 court court NOUN cjel-3474 360 68 rejected reject VERB cjel-3474 360 69 the the DET cjel-3474 360 70 irs irs PROPN cjel-3474 360 71 ’s ’s PART cjel-3474 360 72 zero zero NUM cjel-3474 360 73 valuation valuation NOUN cjel-3474 360 74 in in ADP cjel-3474 360 75 each each PRON cjel-3474 360 76 of of ADP cjel-3474 360 77 those those DET cjel-3474 360 78 cases case NOUN cjel-3474 360 79 , , PUNCT cjel-3474 360 80 assigning assign VERB cjel-3474 360 81 values value NOUN cjel-3474 360 82 ranging range VERB cjel-3474 360 83 from from ADP cjel-3474 360 84 $ $ SYM cjel-3474 360 85 65,860 65,860 NUM cjel-3474 360 86 to to PART cjel-3474 360 87 $ $ SYM cjel-3474 360 88 1,992,375 1,992,375 NUM cjel-3474 360 89 . . PUNCT cjel-3474 360 90 ” " PUNCT cjel-3474 360 91 ) ) PUNCT cjel-3474 360 92 ; ; PUNCT cjel-3474 360 93 see see VERB cjel-3474 360 94 also also ADV cjel-3474 360 95 halperin halperin NOUN cjel-3474 360 96 , , PUNCT cjel-3474 360 97 supra supra PROPN cjel-3474 360 98 note note PROPN cjel-3474 360 99 14 14 NUM cjel-3474 360 100 , , PUNCT cjel-3474 360 101 at at ADP cjel-3474 360 102 41 41 NUM cjel-3474 360 103 ( ( PUNCT cjel-3474 360 104 criticizing criticize VERB cjel-3474 360 105 the the DET cjel-3474 360 106 tax tax NOUN cjel-3474 360 107 court court NOUN cjel-3474 360 108 ’s ’s PART cjel-3474 360 109 rejection rejection NOUN cjel-3474 360 110 of of ADP cjel-3474 360 111 the the DET cjel-3474 360 112 irs irs PROPN cjel-3474 360 113 ’s ’s PART cjel-3474 360 114 zero zero NUM cjel-3474 360 115 - - PUNCT cjel-3474 360 116 value value NOUN cjel-3474 360 117 approach approach NOUN cjel-3474 360 118 ) ) PUNCT cjel-3474 360 119 . . PUNCT cjel-3474 361 1 notwithstanding notwithstanding ADP cjel-3474 361 2 the the DET cjel-3474 361 3 defeats defeat NOUN cjel-3474 361 4 , , PUNCT cjel-3474 361 5 the the DET cjel-3474 361 6 fact fact NOUN cjel-3474 361 7 that that SCONJ cjel-3474 361 8 the the DET cjel-3474 361 9 irs irs PROPN cjel-3474 361 10 makes make VERB cjel-3474 361 11 zero zero NUM cjel-3474 361 12 - - PUNCT cjel-3474 361 13 value value NOUN cjel-3474 361 14 arguments argument NOUN cjel-3474 361 15 points point VERB cjel-3474 361 16 to to ADP cjel-3474 361 17 serious serious ADJ cjel-3474 361 18 doubts doubt NOUN cjel-3474 361 19 about about ADP cjel-3474 361 20 the the DET cjel-3474 361 21 underlying underlie VERB cjel-3474 361 22 conservation conservation NOUN cjel-3474 361 23 value value NOUN cjel-3474 361 24 of of ADP cjel-3474 361 25 the the DET cjel-3474 361 26 easement easement NOUN cjel-3474 361 27 , , PUNCT cjel-3474 361 28 and and CCONJ cjel-3474 361 29 is be AUX cjel-3474 361 30 a a DET cjel-3474 361 31 confession confession NOUN cjel-3474 361 32 , , PUNCT cjel-3474 361 33 in in ADP cjel-3474 361 34 effect effect NOUN cjel-3474 361 35 , , PUNCT cjel-3474 361 36 that that PRON cjel-3474 361 37 to to PART cjel-3474 361 38 admit admit VERB cjel-3474 361 39 some some DET cjel-3474 361 40 value value NOUN cjel-3474 361 41 of of ADP cjel-3474 361 42 dubious dubious ADJ cjel-3474 361 43 easements easement NOUN cjel-3474 361 44 likely likely ADV cjel-3474 361 45 opens open VERB cjel-3474 361 46 the the DET cjel-3474 361 47 door door NOUN cjel-3474 361 48 to to ADP cjel-3474 361 49 an an DET cjel-3474 361 50 even even ADV cjel-3474 361 51 greater great ADJ cjel-3474 361 52 loss loss NOUN cjel-3474 361 53 in in ADP cjel-3474 361 54 court court NOUN cjel-3474 361 55 . . PUNCT cjel-3474 362 1 the the DET cjel-3474 362 2 irs irs PROPN cjel-3474 362 3 enforcement enforcement NOUN cjel-3474 362 4 effort effort NOUN cjel-3474 362 5 nevertheless nevertheless ADV cjel-3474 362 6 continues continue VERB cjel-3474 362 7 , , PUNCT cjel-3474 362 8 to to ADP cjel-3474 362 9 the the DET cjel-3474 362 10 consternation consternation NOUN cjel-3474 362 11 of of ADP cjel-3474 362 12 land land NOUN cjel-3474 362 13 trusts trust NOUN cjel-3474 362 14 and and CCONJ cjel-3474 362 15 some some DET cjel-3474 362 16 members member NOUN cjel-3474 362 17 of of ADP cjel-3474 362 18 congress congress PROPN cjel-3474 362 19 . . PUNCT cjel-3474 363 1 see see VERB cjel-3474 363 2 , , PUNCT cjel-3474 363 3 e.g. e.g. ADV cjel-3474 363 4 , , PUNCT cjel-3474 363 5 fred fred PROPN cjel-3474 363 6 stokeld stokeld PROPN cjel-3474 363 7 , , PUNCT cjel-3474 364 1 senators senator NOUN cjel-3474 364 2 concerned concern VERB cjel-3474 364 3 about about ADP cjel-3474 364 4 irs irs PROPN cjel-3474 364 5 audits audits NOUN cjel-3474 364 6 of of ADP cjel-3474 364 7 conservation conservation NOUN cjel-3474 364 8 easements easement NOUN cjel-3474 364 9 in in ADP cjel-3474 364 10 colorado colorado NOUN cjel-3474 364 11 , , PUNCT cjel-3474 364 12 exempt exempt ADJ cjel-3474 364 13 org org NOUN cjel-3474 364 14 . . PUNCT cjel-3474 364 15 tax tax NOUN cjel-3474 364 16 today today NOUN cjel-3474 364 17 , , PUNCT cjel-3474 364 18 dec dec PROPN cjel-3474 364 19 . . PROPN cjel-3474 364 20 31 31 NUM cjel-3474 364 21 , , PUNCT cjel-3474 364 22 2009 2009 NUM cjel-3474 364 23 . . PUNCT cjel-3474 365 1 47 47 NUM cjel-3474 365 2 . . PUNCT cjel-3474 366 1 note note VERB cjel-3474 366 2 that that SCONJ cjel-3474 366 3 the the PRON cjel-3474 366 4 higher high ADJ cjel-3474 366 5 the the DET cjel-3474 366 6 discount discount NOUN cjel-3474 366 7 rate rate NOUN cjel-3474 366 8 , , PUNCT cjel-3474 366 9 the the PRON cjel-3474 366 10 lower low ADJ cjel-3474 366 11 the the DET cjel-3474 366 12 overall overall ADJ cjel-3474 366 13 cost cost NOUN cjel-3474 366 14 of of ADP cjel-3474 366 15 the the DET cjel-3474 366 16 program program NOUN cjel-3474 366 17 . . PUNCT cjel-3474 367 1 48 48 NUM cjel-3474 367 2 . . PUNCT cjel-3474 368 1 in in ADP cjel-3474 368 2 the the DET cjel-3474 368 3 author author NOUN cjel-3474 368 4 ’s ’s PART cjel-3474 368 5 view view NOUN cjel-3474 368 6 , , PUNCT cjel-3474 368 7 this this DET cjel-3474 368 8 rate rate NOUN cjel-3474 368 9 is be AUX cjel-3474 368 10 probably probably ADV cjel-3474 368 11 conservative conservative ADJ cjel-3474 368 12 considering consider VERB cjel-3474 368 13 that that SCONJ cjel-3474 368 14 taxpayers taxpayer NOUN cjel-3474 368 15 with with ADP cjel-3474 368 16 a a DET cjel-3474 368 17 well well ADV cjel-3474 368 18 - - PUNCT cjel-3474 368 19 prepared prepare VERB cjel-3474 368 20 appraisal appraisal NOUN cjel-3474 368 21 likely likely ADV cjel-3474 368 22 have have VERB cjel-3474 368 23 a a DET cjel-3474 368 24 reasonable reasonable ADJ cjel-3474 368 25 cause cause NOUN cjel-3474 368 26 defense defense NOUN cjel-3474 368 27 to to ADP cjel-3474 368 28 the the DET cjel-3474 368 29 imposition imposition NOUN cjel-3474 368 30 of of ADP cjel-3474 368 31 an an DET cjel-3474 368 32 overvaluation overvaluation NOUN cjel-3474 368 33 penalty penalty NOUN cjel-3474 368 34 . . PUNCT cjel-3474 369 1 the the DET cjel-3474 369 2 overvaluation overvaluation NOUN cjel-3474 369 3 penalty penalty NOUN cjel-3474 369 4 is be AUX cjel-3474 369 5 twenty twenty NUM cjel-3474 369 6 percent percent NOUN cjel-3474 369 7 of of ADP cjel-3474 369 8 the the DET cjel-3474 369 9 underpayment underpayment NOUN cjel-3474 369 10 of of ADP cjel-3474 369 11 tax tax NOUN cjel-3474 369 12 ( ( PUNCT cjel-3474 369 13 increased increase VERB cjel-3474 369 14 to to ADP cjel-3474 369 15 forty forty NUM cjel-3474 369 16 percent percent NOUN cjel-3474 369 17 for for ADP cjel-3474 369 18 gross gross ADJ cjel-3474 369 19 valuation valuation NOUN cjel-3474 369 20 misstatements misstatement NOUN cjel-3474 369 21 ) ) PUNCT cjel-3474 369 22 . . PUNCT cjel-3474 370 1 i.r.c i.r.c NOUN cjel-3474 370 2 . . PUNCT cjel-3474 371 1 § § PROPN cjel-3474 371 2 § § PROPN cjel-3474 371 3 6662(a 6662(a NOUN cjel-3474 371 4 ) ) PUNCT cjel-3474 371 5 , , PUNCT cjel-3474 371 6 6662(h 6662(h NUM cjel-3474 371 7 ) ) PUNCT cjel-3474 371 8 ( ( PUNCT cjel-3474 371 9 2006 2006 NUM cjel-3474 371 10 ) ) PUNCT cjel-3474 371 11 . . PUNCT cjel-3474 372 1 the the DET cjel-3474 372 2 penalty penalty NOUN cjel-3474 372 3 applies apply VERB cjel-3474 372 4 to to ADP cjel-3474 372 5 negligence negligence NOUN cjel-3474 372 6 or or CCONJ cjel-3474 372 7 disregard disregard NOUN cjel-3474 372 8 of of ADP cjel-3474 372 9 the the DET cjel-3474 372 10 rules rule NOUN cjel-3474 372 11 or or CCONJ cjel-3474 372 12 regulations regulation NOUN cjel-3474 372 13 and and CCONJ cjel-3474 372 14 to to ADP cjel-3474 372 15 valuations valuation NOUN cjel-3474 372 16 that that PRON cjel-3474 372 17 result result VERB cjel-3474 372 18 in in ADP cjel-3474 372 19 substantial substantial ADJ cjel-3474 372 20 understatements understatement NOUN cjel-3474 372 21 of of ADP cjel-3474 372 22 tax tax NOUN cjel-3474 372 23 or or CCONJ cjel-3474 372 24 valuation valuation NOUN cjel-3474 372 25 misstatements misstatement NOUN cjel-3474 372 26 . . PUNCT cjel-3474 373 1 i.r.c i.r.c NOUN cjel-3474 373 2 . . PUNCT cjel-3474 374 1 § § PROPN cjel-3474 374 2 6662(b 6662(b NOUN cjel-3474 374 3 ) ) PUNCT cjel-3474 374 4 . . PUNCT cjel-3474 375 1 there there PRON cjel-3474 375 2 is be VERB cjel-3474 375 3 a a DET cjel-3474 375 4 reasonable reasonable ADJ cjel-3474 375 5 cause cause NOUN cjel-3474 375 6 defense defense NOUN cjel-3474 375 7 to to ADP cjel-3474 375 8 the the DET cjel-3474 375 9 penalty penalty NOUN cjel-3474 375 10 if if SCONJ cjel-3474 375 11 the the DET cjel-3474 375 12 taxpayer taxpayer NOUN cjel-3474 375 13 acted act VERB cjel-3474 375 14 in in ADP cjel-3474 375 15 good good ADJ cjel-3474 375 16 faith faith NOUN cjel-3474 375 17 . . PUNCT cjel-3474 376 1 i.r.c i.r.c NOUN cjel-3474 376 2 . . PUNCT cjel-3474 377 1 § § PROPN cjel-3474 377 2 6664(c)(1 6664(c)(1 NUM cjel-3474 377 3 ) ) PUNCT cjel-3474 377 4 . . PUNCT cjel-3474 378 1 the the DET cjel-3474 378 2 reasonable reasonable ADJ cjel-3474 378 3 cause cause NOUN cjel-3474 378 4 defense defense NOUN cjel-3474 378 5 is be AUX cjel-3474 378 6 not not PART cjel-3474 378 7 available available ADJ cjel-3474 378 8 , , PUNCT cjel-3474 378 9 however however ADV cjel-3474 378 10 , , PUNCT cjel-3474 378 11 for for ADP cjel-3474 378 12 gross gross ADJ cjel-3474 378 13 valuation valuation NOUN cjel-3474 378 14 misstatements misstatement NOUN cjel-3474 378 15 . . PUNCT cjel-3474 378 16 i.r.c i.r.c NOUN cjel-3474 378 17 . . PUNCT cjel-3474 379 1 § § PROPN cjel-3474 379 2 6664(c)(2 6664(c)(2 NOUN cjel-3474 379 3 ) ) PUNCT cjel-3474 379 4 ; ; PUNCT cjel-3474 379 5 see see VERB cjel-3474 379 6 , , PUNCT cjel-3474 379 7 e.g. e.g. ADV cjel-3474 379 8 , , PUNCT cjel-3474 379 9 1982 1982 NUM cjel-3474 379 10 east east NOUN cjel-3474 379 11 , , PUNCT cjel-3474 379 12 llc llc PROPN cjel-3474 379 13 v. v. CCONJ cjel-3474 379 14 comm’r comm’r PROPN cjel-3474 379 15 , , PUNCT cjel-3474 379 16 101 101 NUM cjel-3474 379 17 t.c.m t.c.m NOUN cjel-3474 379 18 . . PUNCT cjel-3474 380 1 ( ( PUNCT cjel-3474 380 2 cch cch NOUN cjel-3474 380 3 ) ) PUNCT cjel-3474 380 4 1380 1380 NUM cjel-3474 380 5 ( ( PUNCT cjel-3474 380 6 2011 2011 NUM cjel-3474 380 7 ) ) PUNCT cjel-3474 380 8 ( ( PUNCT cjel-3474 380 9 upholding uphold VERB cjel-3474 380 10 irs irs PROPN cjel-3474 380 11 denial denial NOUN cjel-3474 380 12 of of ADP cjel-3474 380 13 a a DET cjel-3474 380 14 deduction deduction NOUN cjel-3474 380 15 for for ADP cjel-3474 380 16 a a DET cjel-3474 380 17 façade façade NOUN cjel-3474 380 18 easement easement ADJ cjel-3474 380 19 claim claim NOUN cjel-3474 380 20 of of ADP cjel-3474 380 21 $ $ SYM cjel-3474 380 22 6.6 6.6 NUM cjel-3474 380 23 million million NUM cjel-3474 380 24 but but CCONJ cjel-3474 380 25 denying deny VERB cjel-3474 380 26 imposition imposition NOUN cjel-3474 380 27 of of ADP cjel-3474 380 28 a a DET cjel-3474 380 29 twenty twenty NUM cjel-3474 380 30 percent percent NOUN cjel-3474 380 31 accuracy accuracy NOUN cjel-3474 380 32 penalty penalty NOUN cjel-3474 380 33 ) ) PUNCT cjel-3474 380 34 . . PUNCT cjel-3474 381 1 49 49 NUM cjel-3474 381 2 . . PUNCT cjel-3474 382 1 this this DET cjel-3474 382 2 number number NOUN cjel-3474 382 3 ( ( PUNCT cjel-3474 382 4 $ $ SYM cjel-3474 382 5 9,189,824,400 9,189,824,400 NUM cjel-3474 382 6 ) ) PUNCT cjel-3474 382 7 was be AUX cjel-3474 382 8 derived derive VERB cjel-3474 382 9 by by ADP cjel-3474 382 10 adding add VERB cjel-3474 382 11 the the DET cjel-3474 382 12 amount amount NOUN cjel-3474 382 13 claimed claim VERB cjel-3474 382 14 in in ADP cjel-3474 382 15 the the DET cjel-3474 382 16 fourth fourth ADJ cjel-3474 382 17 column column NOUN cjel-3474 382 18 of of ADP cjel-3474 382 19 the the DET cjel-3474 382 20 table table NOUN cjel-3474 382 21 and and CCONJ cjel-3474 382 22 multiplying multiply VERB cjel-3474 382 23 by by ADP cjel-3474 382 24 0.9 0.9 NUM cjel-3474 382 25 . . PUNCT cjel-3474 383 1 see see VERB cjel-3474 383 2 supra supra ADJ cjel-3474 383 3 table table NOUN cjel-3474 383 4 1 1 NUM cjel-3474 383 5 and and CCONJ cjel-3474 383 6 note note VERB cjel-3474 383 7 29 29 NUM cjel-3474 383 8 . . PUNCT cjel-3474 383 9 16 16 NUM cjel-3474 383 10 columbia columbia PROPN cjel-3474 383 11 journal journal PROPN cjel-3474 383 12 of of ADP cjel-3474 383 13 environmental environmental ADJ cjel-3474 383 14 law law NOUN cjel-3474 384 1 [ [ X cjel-3474 384 2 vol vol NOUN cjel-3474 384 3 . . PUNCT cjel-3474 385 1 37:1 37:1 NUM cjel-3474 385 2     SPACE cjel-3474 385 3 there there PRON cjel-3474 385 4 are be VERB cjel-3474 385 5 administrative administrative ADJ cjel-3474 385 6 costs cost NOUN cjel-3474 385 7 to to ADP cjel-3474 385 8 the the DET cjel-3474 385 9 conservation conservation NOUN cjel-3474 385 10 easement easement NOUN cjel-3474 385 11 program program NOUN cjel-3474 385 12 , , PUNCT cjel-3474 385 13 including include VERB cjel-3474 385 14 litigation.50 litigation.50 NOUN cjel-3474 385 15 like like ADP cjel-3474 385 16 loss loss NOUN cjel-3474 385 17 of of ADP cjel-3474 385 18 revenue revenue NOUN cjel-3474 385 19 , , PUNCT cjel-3474 385 20 administrative administrative ADJ cjel-3474 385 21 costs cost NOUN cjel-3474 385 22 are be AUX cjel-3474 385 23 borne bear VERB cjel-3474 385 24 largely largely ADV cjel-3474 385 25 by by ADP cjel-3474 385 26 the the DET cjel-3474 385 27 government government NOUN cjel-3474 385 28 ( ( PUNCT cjel-3474 385 29 and and CCONJ cjel-3474 385 30 so so ADV cjel-3474 385 31 by by ADP cjel-3474 385 32 taxpayers taxpayer NOUN cjel-3474 385 33 ) ) PUNCT cjel-3474 385 34 . . PUNCT cjel-3474 386 1 the the DET cjel-3474 386 2 administrative administrative ADJ cjel-3474 386 3 costs cost NOUN cjel-3474 386 4 from from ADP cjel-3474 386 5 the the DET cjel-3474 386 6 conservation conservation NOUN cjel-3474 386 7 easement easement NOUN cjel-3474 386 8 program program NOUN cjel-3474 386 9 likely likely ADV cjel-3474 386 10 are be AUX cjel-3474 386 11 not not PART cjel-3474 386 12 insignificant insignificant ADJ cjel-3474 386 13 , , PUNCT cjel-3474 386 14 considering consider VERB cjel-3474 386 15 that that SCONJ cjel-3474 386 16 in in ADP cjel-3474 386 17 recent recent ADJ cjel-3474 386 18 years year NOUN cjel-3474 386 19 the the DET cjel-3474 386 20 irs irs PROPN cjel-3474 386 21 has have AUX cjel-3474 386 22 devoted devote VERB cjel-3474 386 23 considerable considerable ADJ cjel-3474 386 24 resources resource NOUN cjel-3474 386 25 to to ADP cjel-3474 386 26 curbing curb VERB cjel-3474 386 27 abuses abuse NOUN cjel-3474 386 28 . . PUNCT cjel-3474 387 1 indeed indeed ADV cjel-3474 387 2 , , PUNCT cjel-3474 387 3 easement easement ADJ cjel-3474 387 4 valuation valuation NOUN cjel-3474 387 5 abuse abuse NOUN cjel-3474 387 6 has have AUX cjel-3474 387 7 been be AUX cjel-3474 387 8 listed list VERB cjel-3474 387 9 as as ADP cjel-3474 387 10 one one NUM cjel-3474 387 11 of of ADP cjel-3474 387 12 the the DET cjel-3474 387 13 top top ADJ cjel-3474 387 14 problems problem NOUN cjel-3474 387 15 faced face VERB cjel-3474 387 16 by by ADP cjel-3474 387 17 the the DET cjel-3474 387 18 irs.51 irs.51 NOUN cjel-3474 387 19 the the DET cjel-3474 387 20 current current ADJ cjel-3474 387 21 regime regime NOUN cjel-3474 387 22 has have AUX cjel-3474 387 23 generated generate VERB cjel-3474 387 24 hundreds hundred NOUN cjel-3474 387 25 of of ADP cjel-3474 387 26 audits,52 audits,52 NOUN cjel-3474 387 27 many many ADJ cjel-3474 387 28 litigated litigate VERB cjel-3474 387 29 cases,53 cases,53 NOUN cjel-3474 387 30 and and CCONJ cjel-3474 387 31 extensive extensive ADJ cjel-3474 387 32 irs irs PROPN cjel-3474 387 33 guidance,54 guidance,54 PROPN cjel-3474 387 34 — — PUNCT cjel-3474 387 35 demonstrating demonstrate VERB cjel-3474 387 36 a a DET cjel-3474 387 37 considerable considerable ADJ cjel-3474 387 38 use use NOUN cjel-3474 387 39 of of ADP cjel-3474 387 40 enforcement enforcement NOUN cjel-3474 387 41 resources resource NOUN cjel-3474 387 42 , , PUNCT cjel-3474 387 43 perhaps perhaps ADV cjel-3474 387 44 disproportionate disproportionate ADJ cjel-3474 387 45 to to ADP cjel-3474 387 46 other other ADJ cjel-3474 387 47 areas area NOUN cjel-3474 387 48 given give VERB cjel-3474 387 49 the the DET cjel-3474 387 50 50 50 NUM cjel-3474 387 51 . . PUNCT cjel-3474 388 1 see see VERB cjel-3474 388 2 infra infra NOUN cjel-3474 388 3 note note VERB cjel-3474 388 4 53 53 NUM cjel-3474 388 5 . . PUNCT cjel-3474 389 1 51 51 NUM cjel-3474 389 2 . . PUNCT cjel-3474 389 3 i.r.s i.r.s PROPN cjel-3474 389 4 . . PUNCT cjel-3474 390 1 news news NOUN cjel-3474 390 2 release release NOUN cjel-3474 390 3 ir-2006 ir-2006 NOUN cjel-3474 390 4 - - PUNCT cjel-3474 390 5 25 25 NUM cjel-3474 390 6 ( ( PUNCT cjel-3474 390 7 feb feb X cjel-3474 390 8 . . PROPN cjel-3474 390 9 7 7 NUM cjel-3474 390 10 , , PUNCT cjel-3474 390 11 2006 2006 NUM cjel-3474 390 12 ) ) PUNCT cjel-3474 390 13 ( ( PUNCT cjel-3474 390 14 listing list VERB cjel-3474 390 15 façade façade NOUN cjel-3474 390 16 easements easement NOUN cjel-3474 390 17 as as ADP cjel-3474 390 18 one one NUM cjel-3474 390 19 of of ADP cjel-3474 390 20 the the DET cjel-3474 390 21 top top ADJ cjel-3474 390 22 abusive abusive ADJ cjel-3474 390 23 tax tax NOUN cjel-3474 390 24 schemes scheme NOUN cjel-3474 390 25 for for ADP cjel-3474 390 26 2006 2006 NUM cjel-3474 390 27 ) ) PUNCT cjel-3474 390 28 ; ; PUNCT cjel-3474 390 29 i.r.s i.r.s PROPN cjel-3474 390 30 . . PUNCT cjel-3474 391 1 news news NOUN cjel-3474 391 2 release release NOUN cjel-3474 391 3 ir-2005 ir-2005 NOUN cjel-3474 391 4 - - PUNCT cjel-3474 391 5 19 19 NUM cjel-3474 391 6 ( ( PUNCT cjel-3474 391 7 feb feb PROPN cjel-3474 391 8 . . PROPN cjel-3474 391 9 28 28 NUM cjel-3474 391 10 , , PUNCT cjel-3474 391 11 2005 2005 NUM cjel-3474 391 12 ) ) PUNCT cjel-3474 391 13 ( ( PUNCT cjel-3474 391 14 listing list VERB cjel-3474 391 15 façade façade NOUN cjel-3474 391 16 easements easement NOUN cjel-3474 391 17 as as ADP cjel-3474 391 18 one one NUM cjel-3474 391 19 of of ADP cjel-3474 391 20 the the DET cjel-3474 391 21 top top ADJ cjel-3474 391 22 abusive abusive ADJ cjel-3474 391 23 tax tax NOUN cjel-3474 391 24 schemes scheme NOUN cjel-3474 391 25 for for ADP cjel-3474 391 26 2005 2005 NUM cjel-3474 391 27 ) ) PUNCT cjel-3474 391 28 . . PUNCT cjel-3474 392 1 52 52 NUM cjel-3474 392 2 . . PUNCT cjel-3474 393 1 see see VERB cjel-3474 393 2 letter letter NOUN cjel-3474 393 3 from from ADP cjel-3474 393 4 christopher christopher PROPN cjel-3474 393 5 wagner wagner PROPN cjel-3474 393 6 , , PUNCT cjel-3474 393 7 dep’t dep’t NOUN cjel-3474 393 8 of of ADP cjel-3474 393 9 the the DET cjel-3474 393 10 treasury treasury NOUN cjel-3474 393 11 , , PUNCT cjel-3474 393 12 to to ADP cjel-3474 393 13 the the DET cjel-3474 393 14 honorable honorable ADJ cjel-3474 393 15 mark mark NOUN cjel-3474 393 16 udall udall PROPN cjel-3474 393 17 ( ( PUNCT cjel-3474 393 18 dec dec PROPN cjel-3474 393 19 . . PROPN cjel-3474 393 20 17 17 NUM cjel-3474 393 21 , , PUNCT cjel-3474 393 22 2009 2009 NUM cjel-3474 393 23 ) ) PUNCT cjel-3474 393 24 , , PUNCT cjel-3474 393 25 in in ADP cjel-3474 393 26 2010 2010 NUM cjel-3474 393 27 tax tax NOUN cjel-3474 393 28 notes note NOUN cjel-3474 393 29 today today NOUN cjel-3474 393 30 10 10 NUM cjel-3474 393 31 , , PUNCT cjel-3474 393 32 10–22 10–22 NUM cjel-3474 393 33 ( ( PUNCT cjel-3474 393 34 2010 2010 NUM cjel-3474 393 35 ) ) PUNCT cjel-3474 393 36 ( ( PUNCT cjel-3474 393 37 “ " PUNCT cjel-3474 393 38 we we PRON cjel-3474 393 39 are be AUX cjel-3474 393 40 currently currently ADV cjel-3474 393 41 examining examine VERB cjel-3474 393 42 344 344 NUM cjel-3474 393 43 taxpayers taxpayer NOUN cjel-3474 393 44 for for ADP cjel-3474 393 45 charitable charitable ADJ cjel-3474 393 46 donations donation NOUN cjel-3474 393 47 of of ADP cjel-3474 393 48 conservation conservation NOUN cjel-3474 393 49 easements easement NOUN cjel-3474 393 50 . . PUNCT cjel-3474 393 51 . . PUNCT cjel-3474 393 52 . . PUNCT cjel-3474 394 1 . . PUNCT cjel-3474 395 1 for for ADP cjel-3474 395 2 fiscal fiscal ADJ cjel-3474 395 3 years year NOUN cjel-3474 395 4 2005 2005 NUM cjel-3474 395 5 through through ADP cjel-3474 395 6 2009 2009 NUM cjel-3474 395 7 , , PUNCT cjel-3474 395 8 we we PRON cjel-3474 395 9 closed close VERB cjel-3474 395 10 examinations examination NOUN cjel-3474 395 11 on on ADP cjel-3474 395 12 1,115 1,115 NUM cjel-3474 395 13 taxpayers taxpayer NOUN cjel-3474 395 14 . . PUNCT cjel-3474 395 15 ” " PUNCT cjel-3474 395 16 ) ) PUNCT cjel-3474 395 17 ; ; PUNCT cjel-3474 395 18 fred fred PROPN cjel-3474 395 19 stokeld stokeld PROPN cjel-3474 395 20 , , PUNCT cjel-3474 395 21 irs irs PROPN cjel-3474 395 22 has have AUX cjel-3474 395 23 made make VERB cjel-3474 395 24 offers offer NOUN cjel-3474 395 25 to to PART cjel-3474 395 26 settle settle VERB cjel-3474 395 27 conservation conservation NOUN cjel-3474 395 28 easement easement NOUN cjel-3474 395 29 exams exam NOUN cjel-3474 395 30 , , PUNCT cjel-3474 395 31 official official NOUN cjel-3474 395 32 says say VERB cjel-3474 395 33 , , PUNCT cjel-3474 395 34 65 65 NUM cjel-3474 395 35 exempt exempt ADJ cjel-3474 395 36 org org NOUN cjel-3474 395 37 . . PUNCT cjel-3474 396 1 tax tax PROPN cjel-3474 396 2 rev rev PROPN cjel-3474 396 3 . . PROPN cjel-3474 396 4 1203 1203 NUM cjel-3474 396 5 ( ( PUNCT cjel-3474 396 6 2010 2010 NUM cjel-3474 396 7 ) ) PUNCT cjel-3474 396 8 ( ( PUNCT cjel-3474 396 9 noting note VERB cjel-3474 396 10 that that SCONJ cjel-3474 396 11 the the DET cjel-3474 396 12 irs irs PROPN cjel-3474 396 13 “ " PUNCT cjel-3474 396 14 had have AUX cjel-3474 396 15 offered offer VERB cjel-3474 396 16 to to PART cjel-3474 396 17 settle settle VERB cjel-3474 396 18 hundreds hundred NOUN cjel-3474 396 19 of of ADP cjel-3474 396 20 its its PRON cjel-3474 396 21 audits audits NOUN cjel-3474 396 22 of of ADP cjel-3474 396 23 conservation conservation NOUN cjel-3474 396 24 easements easement NOUN cjel-3474 396 25 in in ADP cjel-3474 396 26 colorado colorado PROPN cjel-3474 396 27 and and CCONJ cjel-3474 396 28 elsewhere elsewhere ADV cjel-3474 396 29 ” " PUNCT cjel-3474 396 30 ) ) PUNCT cjel-3474 396 31 . . PUNCT cjel-3474 397 1 53 53 NUM cjel-3474 397 2 . . X cjel-3474 398 1 see see VERB cjel-3474 398 2 , , PUNCT cjel-3474 398 3 e.g. e.g. ADV cjel-3474 398 4 , , PUNCT cjel-3474 398 5 comm’r comm’r NOUN cjel-3474 398 6 v. v. ADP cjel-3474 398 7 simmons simmon NOUN cjel-3474 398 8 , , PUNCT cjel-3474 398 9 646 646 NUM cjel-3474 398 10 f.3d f.3d NUM cjel-3474 398 11 6 6 NUM cjel-3474 398 12 ( ( PUNCT cjel-3474 398 13 d.c d.c PROPN cjel-3474 398 14 . . PROPN cjel-3474 398 15 cir cir PROPN cjel-3474 398 16 . . PROPN cjel-3474 399 1 2011 2011 NUM cjel-3474 399 2 ) ) PUNCT cjel-3474 399 3 ( ( PUNCT cjel-3474 399 4 affirming affirm VERB cjel-3474 399 5 the the DET cjel-3474 399 6 tax tax NOUN cjel-3474 399 7 court court NOUN cjel-3474 399 8 ’s ’s PART cjel-3474 399 9 decision decision NOUN cjel-3474 399 10 that that SCONJ cjel-3474 399 11 the the DET cjel-3474 399 12 easement easement NOUN cjel-3474 399 13 was be AUX cjel-3474 399 14 donated donate VERB cjel-3474 399 15 for for ADP cjel-3474 399 16 conservation conservation NOUN cjel-3474 399 17 purposes purpose NOUN cjel-3474 399 18 and and CCONJ cjel-3474 399 19 that that SCONJ cjel-3474 399 20 the the DET cjel-3474 399 21 taxpayer taxpayer NOUN cjel-3474 399 22 acquired acquire VERB cjel-3474 399 23 qualified qualified ADJ cjel-3474 399 24 appraisals appraisal NOUN cjel-3474 399 25 of of ADP cjel-3474 399 26 the the DET cjel-3474 399 27 land land NOUN cjel-3474 399 28 ) ) PUNCT cjel-3474 399 29 ; ; PUNCT cjel-3474 400 1 friedberg friedberg PROPN cjel-3474 400 2 v. v. ADP cjel-3474 400 3 comm’r comm’r NOUN cjel-3474 400 4 , , PUNCT cjel-3474 400 5 102 102 NUM cjel-3474 400 6 t.c.m t.c.m NOUN cjel-3474 400 7 . . PUNCT cjel-3474 401 1 ( ( PUNCT cjel-3474 401 2 cch cch PROPN cjel-3474 401 3 ) ) PUNCT cjel-3474 401 4 356 356 NUM cjel-3474 401 5 ( ( PUNCT cjel-3474 401 6 2011 2011 NUM cjel-3474 401 7 ) ) PUNCT cjel-3474 401 8 ; ; PUNCT cjel-3474 401 9 schrimsher schrimsher ADV cjel-3474 401 10 v. v. CCONJ cjel-3474 401 11 comm’r comm’r NOUN cjel-3474 401 12 , , PUNCT cjel-3474 401 13 101 101 NUM cjel-3474 401 14 t.c.m t.c.m NOUN cjel-3474 401 15 . . PUNCT cjel-3474 402 1 ( ( PUNCT cjel-3474 402 2 cch cch PROPN cjel-3474 402 3 ) ) PUNCT cjel-3474 402 4 1329 1329 NUM cjel-3474 402 5 ( ( PUNCT cjel-3474 402 6 2011 2011 NUM cjel-3474 402 7 ) ) PUNCT cjel-3474 402 8 ; ; PUNCT cjel-3474 402 9 didonato didonato PROPN cjel-3474 402 10 v. v. ADP cjel-3474 402 11 comm’r comm’r NOUN cjel-3474 402 12 , , PUNCT cjel-3474 402 13 101 101 NUM cjel-3474 402 14 t.c.m t.c.m NOUN cjel-3474 402 15 . . PUNCT cjel-3474 403 1 ( ( PUNCT cjel-3474 403 2 cch cch NOUN cjel-3474 403 3 ) ) PUNCT cjel-3474 403 4 1739 1739 NUM cjel-3474 403 5 ( ( PUNCT cjel-3474 403 6 2011 2011 NUM cjel-3474 403 7 ) ) PUNCT cjel-3474 403 8 ; ; PUNCT cjel-3474 404 1 boltar boltar ADV cjel-3474 404 2 v. v. ADP cjel-3474 404 3 comm’r comm’r NOUN cjel-3474 404 4 , , PUNCT cjel-3474 404 5 136 136 NUM cjel-3474 404 6 t.c t.c PROPN cjel-3474 404 7 . . PROPN cjel-3474 404 8 326 326 NUM cjel-3474 404 9 ( ( PUNCT cjel-3474 404 10 2011 2011 NUM cjel-3474 404 11 ) ) PUNCT cjel-3474 404 12 ; ; PUNCT cjel-3474 405 1 kaufman kaufman PROPN cjel-3474 405 2 v. v. ADP cjel-3474 405 3 comm’r comm’r PROPN cjel-3474 405 4 , , PUNCT cjel-3474 405 5 136 136 NUM cjel-3474 405 6 t.c t.c NOUN cjel-3474 405 7 . . PROPN cjel-3474 405 8 294 294 NUM cjel-3474 405 9 ( ( PUNCT cjel-3474 405 10 2011 2011 NUM cjel-3474 405 11 ) ) PUNCT cjel-3474 405 12 ; ; PUNCT cjel-3474 405 13 1982 1982 NUM cjel-3474 405 14 east east NOUN cjel-3474 405 15 v. v. CCONJ cjel-3474 405 16 comm’r comm’r PROPN cjel-3474 405 17 , , PUNCT cjel-3474 405 18 101 101 NUM cjel-3474 405 19 t.c.m t.c.m NOUN cjel-3474 405 20 . . PUNCT cjel-3474 406 1 ( ( PUNCT cjel-3474 406 2 cch cch NOUN cjel-3474 406 3 ) ) PUNCT cjel-3474 406 4 1380 1380 NUM cjel-3474 406 5 ( ( PUNCT cjel-3474 406 6 2011 2011 NUM cjel-3474 406 7 ) ) PUNCT cjel-3474 406 8 . . PUNCT cjel-3474 407 1 according accord VERB cjel-3474 407 2 to to ADP cjel-3474 407 3 an an DET cjel-3474 407 4 irs irs PROPN cjel-3474 407 5 official official NOUN cjel-3474 407 6 , , PUNCT cjel-3474 407 7 there there PRON cjel-3474 407 8 are be VERB cjel-3474 407 9 approximately approximately ADV cjel-3474 407 10 240 240 NUM cjel-3474 407 11 cases case NOUN cjel-3474 407 12 currently currently ADV cjel-3474 407 13 docketed docket VERB cjel-3474 407 14 in in ADP cjel-3474 407 15 tax tax NOUN cjel-3474 407 16 court court NOUN cjel-3474 407 17 . . PUNCT cjel-3474 408 1 e e X cjel-3474 408 2 - - NOUN cjel-3474 408 3 mail mail NOUN cjel-3474 408 4 from from ADP cjel-3474 408 5 karin karin PROPN cjel-3474 408 6 gross gross PROPN cjel-3474 408 7 , , PUNCT cjel-3474 408 8 supervisory supervisory ADJ cjel-3474 408 9 attorney attorney NOUN cjel-3474 408 10 , , PUNCT cjel-3474 408 11 irs irs PROPN cjel-3474 408 12 office office NOUN cjel-3474 408 13 of of ADP cjel-3474 408 14 the the DET cjel-3474 408 15 chief chief NOUN cjel-3474 408 16 , , PUNCT cjel-3474 408 17 to to ADP cjel-3474 408 18 author author NOUN cjel-3474 408 19 ( ( PUNCT cjel-3474 408 20 oct oct PROPN cjel-3474 408 21 . . PROPN cjel-3474 408 22 31 31 NUM cjel-3474 408 23 , , PUNCT cjel-3474 408 24 2011 2011 NUM cjel-3474 408 25 , , PUNCT cjel-3474 408 26 5:40 5:40 NUM cjel-3474 408 27 pm pm NOUN cjel-3474 408 28 ) ) PUNCT cjel-3474 408 29 ( ( PUNCT cjel-3474 408 30 on on ADP cjel-3474 408 31 file file NOUN cjel-3474 408 32 with with ADP cjel-3474 408 33 author author NOUN cjel-3474 408 34 ) ) PUNCT cjel-3474 408 35 . . PUNCT cjel-3474 409 1 other other ADJ cjel-3474 409 2 recent recent ADJ cjel-3474 409 3 notable notable ADJ cjel-3474 409 4 cases case NOUN cjel-3474 409 5 include include VERB cjel-3474 409 6 glass glass NOUN cjel-3474 409 7 v. v. ADP cjel-3474 409 8 comm’r comm’r NOUN cjel-3474 409 9 , , PUNCT cjel-3474 409 10 124 124 NUM cjel-3474 409 11 t.c t.c PROPN cjel-3474 409 12 . . PROPN cjel-3474 409 13 258 258 NUM cjel-3474 409 14 ( ( PUNCT cjel-3474 409 15 2005 2005 NUM cjel-3474 409 16 ) ) PUNCT cjel-3474 409 17 , , PUNCT cjel-3474 409 18 aff’d aff’d VERB cjel-3474 409 19 , , PUNCT cjel-3474 409 20 471 471 NUM cjel-3474 409 21 f.3d f.3d NUM cjel-3474 409 22 698 698 NUM cjel-3474 409 23 ( ( PUNCT cjel-3474 409 24 6th 6th ADJ cjel-3474 409 25 cir cir NOUN cjel-3474 409 26 . . PUNCT cjel-3474 409 27 2006 2006 NUM cjel-3474 409 28 ) ) PUNCT cjel-3474 410 1 ( ( PUNCT cjel-3474 410 2 regarding regard VERB cjel-3474 410 3 a a DET cjel-3474 410 4 taxpayer taxpayer NOUN cjel-3474 410 5 who who PRON cjel-3474 410 6 claimed claim VERB cjel-3474 410 7 a a DET cjel-3474 410 8 charitable charitable ADJ cjel-3474 410 9 deduction deduction NOUN cjel-3474 410 10 for for ADP cjel-3474 410 11 the the DET cjel-3474 410 12 contribution contribution NOUN cjel-3474 410 13 of of ADP cjel-3474 410 14 two two NUM cjel-3474 410 15 small small ADJ cjel-3474 410 16 , , PUNCT cjel-3474 410 17 non non ADJ cjel-3474 410 18 - - ADJ cjel-3474 410 19 contiguous contiguous ADJ cjel-3474 410 20 conservation conservation NOUN cjel-3474 410 21 easements easement NOUN cjel-3474 410 22 in in ADP cjel-3474 410 23 separate separate ADJ cjel-3474 410 24 tax tax NOUN cjel-3474 410 25 years year NOUN cjel-3474 410 26 on on ADP cjel-3474 410 27 the the DET cjel-3474 410 28 same same ADJ cjel-3474 410 29 parcel parcel NOUN cjel-3474 410 30 of of ADP cjel-3474 410 31 land land NOUN cjel-3474 410 32 with with ADP cjel-3474 410 33 little little ADJ cjel-3474 410 34 or or CCONJ cjel-3474 410 35 no no PRON cjel-3474 410 36 discernable discernable ADJ cjel-3474 410 37 public public ADJ cjel-3474 410 38 benefit benefit NOUN cjel-3474 410 39 and and CCONJ cjel-3474 410 40 without without ADP cjel-3474 410 41 encumbering encumber VERB cjel-3474 410 42 the the DET cjel-3474 410 43 retained retain VERB cjel-3474 410 44 property property NOUN cjel-3474 410 45 for for ADP cjel-3474 410 46 development development NOUN cjel-3474 410 47 purposes purpose NOUN cjel-3474 410 48 ) ) PUNCT cjel-3474 410 49 , , PUNCT cjel-3474 410 50 and and CCONJ cjel-3474 410 51 turner turner PROPN cjel-3474 410 52 v. v. ADP cjel-3474 410 53 comm’r comm’r PROPN cjel-3474 410 54 , , PUNCT cjel-3474 410 55 126 126 NUM cjel-3474 410 56 t.c t.c NOUN cjel-3474 410 57 . . PROPN cjel-3474 410 58 299 299 NUM cjel-3474 410 59 ( ( PUNCT cjel-3474 410 60 2006 2006 NUM cjel-3474 410 61 ) ) PUNCT cjel-3474 410 62 ( ( PUNCT cjel-3474 410 63 finding find VERB cjel-3474 410 64 that that SCONJ cjel-3474 410 65 a a DET cjel-3474 410 66 developer developer NOUN cjel-3474 410 67 erroneously erroneously ADV cjel-3474 410 68 claimed claim VERB cjel-3474 410 69 a a DET cjel-3474 410 70 $ $ SYM cjel-3474 410 71 342,781 342,781 NUM cjel-3474 410 72 conservation conservation NOUN cjel-3474 410 73 easement easement ADJ cjel-3474 410 74 charitable charitable ADJ cjel-3474 410 75 deduction deduction NOUN cjel-3474 410 76 on on ADP cjel-3474 410 77 a a DET cjel-3474 410 78 property property NOUN cjel-3474 410 79 adjacent adjacent ADJ cjel-3474 410 80 to to ADP cjel-3474 410 81 mt mt PROPN cjel-3474 410 82 . . PROPN cjel-3474 410 83 vernon vernon PROPN cjel-3474 410 84 that that PRON cjel-3474 410 85 was be AUX cjel-3474 410 86 already already ADV cjel-3474 410 87 subject subject ADJ cjel-3474 410 88 to to ADP cjel-3474 410 89 floodplain floodplain NOUN cjel-3474 410 90 restrictions restriction NOUN cjel-3474 410 91 on on ADP cjel-3474 410 92 development development NOUN cjel-3474 410 93 ) ) PUNCT cjel-3474 410 94 . . PUNCT cjel-3474 411 1 see see VERB cjel-3474 411 2 also also ADV cjel-3474 411 3 mcclure mcclure PROPN cjel-3474 411 4 , , PUNCT cjel-3474 411 5 hollingsworth hollingsworth PROPN cjel-3474 411 6 & & CCONJ cjel-3474 411 7 brown brown PROPN cjel-3474 411 8 , , PUNCT cjel-3474 411 9 supra supra PROPN cjel-3474 411 10 note note NOUN cjel-3474 411 11 42 42 NUM cjel-3474 411 12 , , PUNCT cjel-3474 411 13 at at ADP cjel-3474 411 14 555 555 NUM cjel-3474 411 15 ( ( PUNCT cjel-3474 411 16 referring refer VERB cjel-3474 411 17 to to ADP cjel-3474 411 18 a a DET cjel-3474 411 19 table table NOUN cjel-3474 411 20 of of ADP cjel-3474 411 21 twenty twenty NUM cjel-3474 411 22 - - PUNCT cjel-3474 411 23 six six NUM cjel-3474 411 24 valuation valuation NOUN cjel-3474 411 25 cases case NOUN cjel-3474 411 26 ) ) PUNCT cjel-3474 411 27 . . PUNCT cjel-3474 412 1 54 54 NUM cjel-3474 412 2 . . X cjel-3474 412 3 see see VERB cjel-3474 412 4 i.r.s i.r.s PROPN cjel-3474 412 5 . . PUNCT cjel-3474 413 1 notice notice VERB cjel-3474 413 2 2004 2004 NUM cjel-3474 413 3 - - SYM cjel-3474 413 4 41 41 NUM cjel-3474 413 5 , , PUNCT cjel-3474 413 6 2004 2004 NUM cjel-3474 413 7 - - SYM cjel-3474 413 8 28 28 NUM cjel-3474 413 9 i.r.b i.r.b NOUN cjel-3474 413 10 . . PUNCT cjel-3474 413 11 3 3 NUM cjel-3474 413 12 , , PUNCT cjel-3474 413 13 available available ADJ cjel-3474 413 14 at at ADP cjel-3474 413 15 http://www.irs.gov/pub/ http://www.irs.gov/pub/ PROPN cjel-3474 413 16 irs irs PROPN cjel-3474 413 17 - - PUNCT cjel-3474 413 18 irbs irb NOUN cjel-3474 413 19 / / SYM cjel-3474 413 20 irb04 irb04 PROPN cjel-3474 413 21 - - ADJ cjel-3474 413 22 28.pdf 28.pdf PROPN cjel-3474 413 23 ( ( PUNCT cjel-3474 413 24 warning warn VERB cjel-3474 413 25 about about ADP cjel-3474 413 26 conservation conservation NOUN cjel-3474 413 27 buyer buyer NOUN cjel-3474 413 28 programs program NOUN cjel-3474 413 29 ) ) PUNCT cjel-3474 413 30 ; ; PUNCT cjel-3474 413 31 i.r.s i.r.s PROPN cjel-3474 413 32 . . PUNCT cjel-3474 414 1 gen gen PROPN cjel-3474 414 2 . . PROPN cjel-3474 414 3 couns couns PROPN cjel-3474 414 4 . . PUNCT cjel-3474 415 1 mem mem PROPN cjel-3474 415 2 . . PUNCT cjel-3474 415 3 200738013 200738013 NUM cjel-3474 415 4 ( ( PUNCT cjel-3474 415 5 aug aug PROPN cjel-3474 415 6 . . PROPN cjel-3474 415 7 9 9 NUM cjel-3474 415 8 , , PUNCT cjel-3474 415 9 2007 2007 NUM cjel-3474 415 10 ) ) PUNCT cjel-3474 415 11 , , PUNCT cjel-3474 415 12 available available ADJ cjel-3474 415 13 at at ADP cjel-3474 415 14 http://www.irs.gov/pub/irs-wd/0738013.pdf http://www.irs.gov/pub/irs-wd/0738013.pdf PROPN cjel-3474 415 15 ( ( PUNCT cjel-3474 415 16 clarifying clarify VERB cjel-3474 415 17 that that SCONJ cjel-3474 415 18 taxpayers taxpayer NOUN cjel-3474 415 19 may may AUX cjel-3474 415 20 not not PART cjel-3474 415 21 use use VERB cjel-3474 415 22 a a DET cjel-3474 415 23 percentage percentage NOUN cjel-3474 415 24 of of ADP cjel-3474 415 25 the the DET cjel-3474 415 26 value value NOUN cjel-3474 415 27 of of ADP cjel-3474 415 28 the the DET cjel-3474 415 29 underlying underlie VERB cjel-3474 415 30 property property NOUN cjel-3474 415 31 as as ADP cjel-3474 415 32 a a DET cjel-3474 415 33 rule rule NOUN cjel-3474 415 34 of of ADP cjel-3474 415 35 thumb thumb NOUN cjel-3474 415 36 in in ADP cjel-3474 415 37 valuing value VERB cjel-3474 415 38 the the DET cjel-3474 415 39 easement easement NOUN cjel-3474 415 40 ) ) PUNCT cjel-3474 415 41 ; ; PUNCT cjel-3474 416 1 i.r.s i.r.s PROPN cjel-3474 416 2 . . PUNCT cjel-3474 417 1 news news NOUN cjel-3474 417 2 release release VERB cjel-3474 417 3 ir ir PROPN cjel-3474 417 4 2004 2004 NUM cjel-3474 417 5 - - SYM cjel-3474 417 6 86 86 NUM cjel-3474 417 7 ( ( PUNCT cjel-3474 417 8 jun jun PROPN cjel-3474 417 9 . . PROPN cjel-3474 417 10 30 30 NUM cjel-3474 417 11 , , PUNCT cjel-3474 417 12 2004 2004 NUM cjel-3474 417 13 ) ) PUNCT cjel-3474 417 14 , , PUNCT cjel-3474 417 15 available available ADJ cjel-3474 417 16 at at ADP cjel-3474 417 17 http://www.irs.gov/newsroom/article/0,,id=124485,00.html http://www.irs.gov/newsroom/article/0,,id=124485,00.html PROPN cjel-3474 417 18 ( ( PUNCT cjel-3474 417 19 “ " PUNCT cjel-3474 417 20 irs irs PROPN cjel-3474 417 21 intends intend VERB cjel-3474 417 22 to to PART cjel-3474 417 23 disallow disallow VERB cjel-3474 417 24 improper improper ADJ cjel-3474 417 25 charitable charitable ADJ cjel-3474 417 26 contribution contribution NOUN cjel-3474 417 27 deductions deduction NOUN cjel-3474 417 28 for for ADP cjel-3474 417 29 transfers transfer NOUN cjel-3474 417 30 of of ADP cjel-3474 417 31 easements easement NOUN cjel-3474 417 32 on on ADP cjel-3474 417 33 real real ADJ cjel-3474 417 34 property property NOUN cjel-3474 417 35 to to ADP cjel-3474 417 36 charitable charitable ADJ cjel-3474 417 37 organizations organization NOUN cjel-3474 417 38 and and CCONJ cjel-3474 417 39 for for ADP cjel-3474 417 40 transfers transfer NOUN cjel-3474 417 41 of of ADP cjel-3474 417 42 easements easement NOUN cjel-3474 417 43 in in ADP cjel-3474 417 44 connection connection NOUN cjel-3474 417 45 with with ADP cjel-3474 417 46 purchases purchase NOUN cjel-3474 417 47 of of ADP cjel-3474 417 48 real real ADJ cjel-3474 417 49 property property NOUN cjel-3474 417 50 from from ADP cjel-3474 417 51 charitable charitable ADJ cjel-3474 417 52 organizations organization NOUN cjel-3474 417 53 . . PUNCT cjel-3474 417 54 ” " PUNCT cjel-3474 417 55 ) ) PUNCT cjel-3474 417 56 . . PUNCT cjel-3474 418 1 2012 2012 NUM cjel-3474 418 2 ] ] PUNCT cjel-3474 418 3 the the DET cjel-3474 418 4 conservation conservation NOUN cjel-3474 418 5 easement easement ADJ cjel-3474 418 6 tax tax NOUN cjel-3474 418 7 expenditure expenditure NOUN cjel-3474 418 8 17 17 NUM cjel-3474 418 9     SPACE cjel-3474 418 10 amount amount NOUN cjel-3474 418 11 of of ADP cjel-3474 418 12 revenue revenue NOUN cjel-3474 418 13 at at ADP cjel-3474 418 14 stake stake NOUN cjel-3474 418 15 . . PUNCT cjel-3474 419 1 relatedly relatedly ADV cjel-3474 419 2 , , PUNCT cjel-3474 419 3 the the DET cjel-3474 419 4 easement easement ADJ cjel-3474 419 5 program program NOUN cjel-3474 419 6 imposes impose VERB cjel-3474 419 7 a a DET cjel-3474 419 8 meaningful meaningful ADJ cjel-3474 419 9 reputational reputational ADJ cjel-3474 419 10 cost55 cost55 NOUN cjel-3474 419 11 to to ADP cjel-3474 419 12 charitable charitable ADJ cjel-3474 419 13 organizations organization NOUN cjel-3474 419 14 and and CCONJ cjel-3474 419 15 to to ADP cjel-3474 419 16 the the DET cjel-3474 419 17 cause cause NOUN cjel-3474 419 18 of of ADP cjel-3474 419 19 conservation conservation NOUN cjel-3474 419 20 . . PUNCT cjel-3474 420 1 when when SCONJ cjel-3474 420 2 conservation conservation NOUN cjel-3474 420 3 easements easement NOUN cjel-3474 420 4 are be AUX cjel-3474 420 5 placed place VERB cjel-3474 420 6 on on ADP cjel-3474 420 7 golf golf NOUN cjel-3474 420 8 courses,56 courses,56 NOUN cjel-3474 420 9 when when SCONJ cjel-3474 420 10 self self NOUN cjel-3474 420 11 - - PUNCT cjel-3474 420 12 dealing dealing NOUN cjel-3474 420 13 occurs occur VERB cjel-3474 420 14 to to PART cjel-3474 420 15 generate generate VERB cjel-3474 420 16 large large ADJ cjel-3474 420 17 deductions deduction NOUN cjel-3474 420 18 for for ADP cjel-3474 420 19 donors,57 donors,57 NOUN cjel-3474 420 20 and and CCONJ cjel-3474 420 21 when when SCONJ cjel-3474 420 22 hundreds hundred NOUN cjel-3474 420 23 of of ADP cjel-3474 420 24 thousands thousand NOUN cjel-3474 420 25 ( ( PUNCT cjel-3474 420 26 or or CCONJ cjel-3474 420 27 millions million NOUN cjel-3474 420 28 ) ) PUNCT cjel-3474 420 29 of of ADP cjel-3474 420 30 dollars dollar NOUN cjel-3474 420 31 in in ADP cjel-3474 420 32 deductions deduction NOUN cjel-3474 420 33 are be AUX cjel-3474 420 34 claimed claim VERB cjel-3474 420 35 to to PART cjel-3474 420 36 protect protect VERB cjel-3474 420 37 the the DET cjel-3474 420 38 façade façade NOUN cjel-3474 420 39 of of ADP cjel-3474 420 40 a a DET cjel-3474 420 41 home home NOUN cjel-3474 420 42 from from ADP cjel-3474 420 43 change change NOUN cjel-3474 420 44 when when SCONJ cjel-3474 420 45 local local ADJ cjel-3474 420 46 law law NOUN cjel-3474 420 47 already already ADV cjel-3474 420 48 prohibits prohibit VERB cjel-3474 420 49 such such ADJ cjel-3474 420 50 change,58 change,58 NOUN cjel-3474 420 51 the the DET cjel-3474 420 52 reputation reputation NOUN cjel-3474 420 53 of of ADP cjel-3474 420 54 land land NOUN cjel-3474 420 55 trust trust NOUN cjel-3474 420 56 alliances alliance NOUN cjel-3474 420 57 , , PUNCT cjel-3474 420 58 conservancy conservancy NOUN cjel-3474 420 59 organizations organization NOUN cjel-3474 420 60 , , PUNCT cjel-3474 420 61 and and CCONJ cjel-3474 420 62 even even ADV cjel-3474 420 63 other other ADJ cjel-3474 420 64 charitable charitable ADJ cjel-3474 420 65 organizations organization NOUN cjel-3474 420 66 suffers suffer VERB cjel-3474 420 67 . . PUNCT cjel-3474 421 1 although although SCONJ cjel-3474 421 2 administrative administrative ADJ cjel-3474 421 3 and and CCONJ cjel-3474 421 4 reputational reputational ADJ cjel-3474 421 5 costs cost NOUN cjel-3474 421 6 are be AUX cjel-3474 421 7 not not PART cjel-3474 421 8 readily readily ADV cjel-3474 421 9 quantifiable quantifiable ADJ cjel-3474 421 10 , , PUNCT cjel-3474 421 11 they they PRON cjel-3474 421 12 should should AUX cjel-3474 421 13 nevertheless nevertheless ADV cjel-3474 421 14 inform inform VERB cjel-3474 421 15 estimates estimate NOUN cjel-3474 421 16 of of ADP cjel-3474 421 17 the the DET cjel-3474 421 18 cost cost NOUN cjel-3474 421 19 of of ADP cjel-3474 421 20 the the DET cjel-3474 421 21 conservation conservation NOUN cjel-3474 421 22 easement easement NOUN cjel-3474 421 23 program program NOUN cjel-3474 421 24 . . PUNCT cjel-3474 422 1 finally finally ADV cjel-3474 422 2 , , PUNCT cjel-3474 422 3 there there PRON cjel-3474 422 4 are be VERB cjel-3474 422 5 considerable considerable ADJ cjel-3474 422 6 transaction transaction NOUN cjel-3474 422 7 costs cost NOUN cjel-3474 422 8 associated associate VERB cjel-3474 422 9 with with ADP cjel-3474 422 10 a a DET cjel-3474 422 11 conservation conservation NOUN cjel-3474 422 12 easement easement NOUN cjel-3474 422 13 contribution contribution NOUN cjel-3474 422 14 that that PRON cjel-3474 422 15 should should AUX cjel-3474 422 16 not not PART cjel-3474 422 17 be be AUX cjel-3474 422 18 overlooked overlook VERB cjel-3474 422 19 : : PUNCT cjel-3474 422 20 there there PRON cjel-3474 422 21 is be VERB cjel-3474 422 22 the the DET cjel-3474 422 23 cost cost NOUN cjel-3474 422 24 of of ADP cjel-3474 422 25 the the DET cjel-3474 422 26 required require VERB cjel-3474 422 27 appraisal,59 appraisal,59 NOUN cjel-3474 422 28 there there PRON cjel-3474 422 29 are be VERB cjel-3474 422 30 ongoing ongoing ADJ cjel-3474 422 31 monitoring monitoring NOUN cjel-3474 422 32 costs cost NOUN cjel-3474 422 33 by by ADP cjel-3474 422 34 the the DET cjel-3474 422 35 donee donee NOUN cjel-3474 422 36 organization organization NOUN cjel-3474 422 37 , , PUNCT cjel-3474 422 38 which which PRON cjel-3474 422 39 may may AUX cjel-3474 422 40 include include VERB cjel-3474 422 41 the the DET cjel-3474 422 42 55 55 NUM cjel-3474 422 43 . . PUNCT cjel-3474 423 1 reputational reputational ADJ cjel-3474 423 2 cost cost NOUN cjel-3474 423 3 ( ( PUNCT cjel-3474 423 4 if if SCONJ cjel-3474 423 5 any any PRON cjel-3474 423 6 ) ) PUNCT cjel-3474 423 7 is be AUX cjel-3474 423 8 a a DET cjel-3474 423 9 social social ADJ cjel-3474 423 10 cost cost NOUN cjel-3474 423 11 , , PUNCT cjel-3474 423 12 borne bear VERB cjel-3474 423 13 by by ADP cjel-3474 423 14 the the DET cjel-3474 423 15 charitable charitable ADJ cjel-3474 423 16 sector sector NOUN cjel-3474 423 17 and and CCONJ cjel-3474 423 18 by by ADP cjel-3474 423 19 the the DET cjel-3474 423 20 cause cause NOUN cjel-3474 423 21 of of ADP cjel-3474 423 22 conservation conservation NOUN cjel-3474 423 23 . . PUNCT cjel-3474 424 1 see see VERB cjel-3474 424 2 roger roger PROPN cjel-3474 424 3 colinvaux colinvaux PROPN cjel-3474 424 4 , , PUNCT cjel-3474 424 5 charity charity NOUN cjel-3474 424 6 in in ADP cjel-3474 424 7 the the DET cjel-3474 424 8 21st 21st ADJ cjel-3474 424 9 century century NOUN cjel-3474 424 10 : : PUNCT cjel-3474 424 11 trending trend VERB cjel-3474 424 12 toward toward ADP cjel-3474 424 13 decay decay NOUN cjel-3474 424 14 , , PUNCT cjel-3474 424 15 11 11 NUM cjel-3474 424 16 fla fla NOUN cjel-3474 424 17 . . PUNCT cjel-3474 425 1 tax tax PROPN cjel-3474 425 2 rev rev PROPN cjel-3474 425 3 . . PROPN cjel-3474 425 4 1 1 NUM cjel-3474 425 5 , , PUNCT cjel-3474 425 6 18–38 18–38 NUM cjel-3474 425 7 ( ( PUNCT cjel-3474 425 8 2011 2011 NUM cjel-3474 425 9 ) ) PUNCT cjel-3474 425 10 ( ( PUNCT cjel-3474 425 11 discussing discuss VERB cjel-3474 425 12 a a DET cjel-3474 425 13 recent recent ADJ cjel-3474 425 14 string string NOUN cjel-3474 425 15 of of ADP cjel-3474 425 16 scandals scandal NOUN cjel-3474 425 17 at at ADP cjel-3474 425 18 leading lead VERB cjel-3474 425 19 charitable charitable ADJ cjel-3474 425 20 institutions institution NOUN cjel-3474 425 21 , , PUNCT cjel-3474 425 22 including include VERB cjel-3474 425 23 those those PRON cjel-3474 425 24 involving involve VERB cjel-3474 425 25 conservation conservation NOUN cjel-3474 425 26 easements easement NOUN cjel-3474 425 27 , , PUNCT cjel-3474 425 28 and and CCONJ cjel-3474 425 29 their their PRON cjel-3474 425 30 effect effect NOUN cjel-3474 425 31 on on ADP cjel-3474 425 32 the the DET cjel-3474 425 33 charitable charitable ADJ cjel-3474 425 34 sector sector NOUN cjel-3474 425 35 at at ADP cjel-3474 425 36 large large ADJ cjel-3474 425 37 ) ) PUNCT cjel-3474 425 38 . . PUNCT cjel-3474 426 1 56 56 NUM cjel-3474 426 2 . . PUNCT cjel-3474 427 1 kiva kiva PROPN cjel-3474 427 2 dunes dunes PROPN cjel-3474 427 3 conservation conservation PROPN cjel-3474 427 4 , , PUNCT cjel-3474 427 5 llc llc PROPN cjel-3474 427 6 v. v. CCONJ cjel-3474 427 7 comm’r comm’r PROPN cjel-3474 427 8 , , PUNCT cjel-3474 427 9 97 97 NUM cjel-3474 427 10 t.c.m t.c.m NOUN cjel-3474 427 11 ( ( PUNCT cjel-3474 427 12 cch cch NOUN cjel-3474 427 13 ) ) PUNCT cjel-3474 427 14 1818 1818 NUM cjel-3474 427 15 ( ( PUNCT cjel-3474 427 16 2009 2009 NUM cjel-3474 427 17 ) ) PUNCT cjel-3474 427 18 ; ; PUNCT cjel-3474 427 19 remarks remark NOUN cjel-3474 427 20 of of ADP cjel-3474 427 21 steven steven PROPN cjel-3474 427 22 t. t. PROPN cjel-3474 427 23 miller miller PROPN cjel-3474 427 24 , , PUNCT cjel-3474 427 25 supra supra PROPN cjel-3474 427 26 note note PROPN cjel-3474 427 27 45 45 NUM cjel-3474 427 28 , , PUNCT cjel-3474 427 29 at at ADP cjel-3474 427 30 5 5 NUM cjel-3474 427 31 ( ( PUNCT cjel-3474 427 32 “ " PUNCT cjel-3474 427 33 [ [ X cjel-3474 427 34 t]here t]here NOUN cjel-3474 427 35 have have AUX cjel-3474 427 36 been be AUX cjel-3474 427 37 proposals proposal NOUN cjel-3474 427 38 to to PART cjel-3474 427 39 place place VERB cjel-3474 427 40 conservation conservation NOUN cjel-3474 427 41 easements easement NOUN cjel-3474 427 42 on on ADP cjel-3474 427 43 small small ADJ cjel-3474 427 44 parcels parcel NOUN cjel-3474 427 45 of of ADP cjel-3474 427 46 land land NOUN cjel-3474 427 47 that that PRON cjel-3474 427 48 lie lie VERB cjel-3474 427 49 between between ADP cjel-3474 427 50 the the DET cjel-3474 427 51 holes hole NOUN cjel-3474 427 52 on on ADP cjel-3474 427 53 a a DET cjel-3474 427 54 golf golf NOUN cjel-3474 427 55 course course NOUN cjel-3474 427 56 . . PUNCT cjel-3474 427 57 ” " PUNCT cjel-3474 427 58 ) ) PUNCT cjel-3474 427 59 . . PUNCT cjel-3474 428 1 57 57 NUM cjel-3474 428 2 . . X cjel-3474 428 3 see see VERB cjel-3474 428 4 staff staff NOUN cjel-3474 428 5 of of ADP cjel-3474 428 6 s. s. PROPN cjel-3474 428 7 comm comm PROPN cjel-3474 428 8 . . PUNCT cjel-3474 429 1 on on ADP cjel-3474 429 2 fin fin PROPN cjel-3474 429 3 . . PUNCT cjel-3474 429 4 , , PUNCT cjel-3474 429 5 109th 109th ADJ cjel-3474 429 6 cong cong NOUN cjel-3474 429 7 . . PROPN cjel-3474 429 8 , , PUNCT cjel-3474 429 9 rep rep PROPN cjel-3474 429 10 . . PROPN cjel-3474 429 11 of of ADP cjel-3474 429 12 staff staff NOUN cjel-3474 429 13 investigation investigation NOUN cjel-3474 429 14 of of ADP cjel-3474 429 15 the the DET cjel-3474 429 16 nature nature NOUN cjel-3474 429 17 conservancy conservancy NOUN cjel-3474 429 18 12–13 12–13 NUM cjel-3474 429 19 ( ( PUNCT cjel-3474 429 20 comm comm NOUN cjel-3474 429 21 . . PUNCT cjel-3474 430 1 print print NOUN cjel-3474 430 2 2005 2005 NUM cjel-3474 430 3 ) ) PUNCT cjel-3474 430 4 ; ; PUNCT cjel-3474 430 5 i.r.s i.r.s PROPN cjel-3474 430 6 . . PUNCT cjel-3474 430 7 notice notice VERB cjel-3474 430 8 2004 2004 NUM cjel-3474 430 9 - - SYM cjel-3474 430 10 41 41 NUM cjel-3474 430 11 , , PUNCT cjel-3474 430 12 supra supra PROPN cjel-3474 430 13 note note NOUN cjel-3474 430 14 54 54 NUM cjel-3474 430 15 ( ( PUNCT cjel-3474 430 16 describing describe VERB cjel-3474 430 17 conservation conservation NOUN cjel-3474 430 18 buyer buyer NOUN cjel-3474 430 19 programs program NOUN cjel-3474 430 20 as as ADP cjel-3474 430 21 ones one NOUN cjel-3474 430 22 in in ADP cjel-3474 430 23 which which PRON cjel-3474 430 24 “ " PUNCT cjel-3474 430 25 the the DET cjel-3474 430 26 charitable charitable ADJ cjel-3474 430 27 organization organization NOUN cjel-3474 430 28 purchases purchase VERB cjel-3474 430 29 the the DET cjel-3474 430 30 property property NOUN cjel-3474 430 31 and and CCONJ cjel-3474 430 32 places place NOUN cjel-3474 430 33 a a DET cjel-3474 430 34 conservation conservation NOUN cjel-3474 430 35 easement easement NOUN cjel-3474 430 36 on on ADP cjel-3474 430 37 the the DET cjel-3474 430 38 property property NOUN cjel-3474 430 39 . . PUNCT cjel-3474 431 1 then then ADV cjel-3474 431 2 , , PUNCT cjel-3474 431 3 the the DET cjel-3474 431 4 charitable charitable ADJ cjel-3474 431 5 organization organization NOUN cjel-3474 431 6 sells sell VERB cjel-3474 431 7 the the DET cjel-3474 431 8 property property NOUN cjel-3474 431 9 subject subject NOUN cjel-3474 431 10 to to ADP cjel-3474 431 11 the the DET cjel-3474 431 12 easement easement NOUN cjel-3474 431 13 to to ADP cjel-3474 431 14 a a DET cjel-3474 431 15 buyer buyer NOUN cjel-3474 431 16 for for ADP cjel-3474 431 17 a a DET cjel-3474 431 18 price price NOUN cjel-3474 431 19 that that PRON cjel-3474 431 20 is be AUX cjel-3474 431 21 substantially substantially ADV cjel-3474 431 22 less less ADJ cjel-3474 431 23 than than ADP cjel-3474 431 24 the the DET cjel-3474 431 25 price price NOUN cjel-3474 431 26 paid pay VERB cjel-3474 431 27 by by ADP cjel-3474 431 28 the the DET cjel-3474 431 29 charitable charitable ADJ cjel-3474 431 30 organization organization NOUN cjel-3474 431 31 for for ADP cjel-3474 431 32 the the DET cjel-3474 431 33 property property NOUN cjel-3474 431 34 . . PUNCT cjel-3474 432 1 as as ADP cjel-3474 432 2 part part NOUN cjel-3474 432 3 of of ADP cjel-3474 432 4 the the DET cjel-3474 432 5 sale sale NOUN cjel-3474 432 6 , , PUNCT cjel-3474 432 7 the the DET cjel-3474 432 8 buyer buyer NOUN cjel-3474 432 9 makes make VERB cjel-3474 432 10 a a DET cjel-3474 432 11 second second ADJ cjel-3474 432 12 payment payment NOUN cjel-3474 432 13 , , PUNCT cjel-3474 432 14 designated designate VERB cjel-3474 432 15 as as ADP cjel-3474 432 16 a a DET cjel-3474 432 17 ‘ ' PUNCT cjel-3474 432 18 charitable charitable ADJ cjel-3474 432 19 contribution contribution NOUN cjel-3474 432 20 , , PUNCT cjel-3474 432 21 ’ ' PUNCT cjel-3474 432 22 to to ADP cjel-3474 432 23 the the DET cjel-3474 432 24 charitable charitable ADJ cjel-3474 432 25 organization organization NOUN cjel-3474 432 26 . . PUNCT cjel-3474 433 1 the the DET cjel-3474 433 2 total total NOUN cjel-3474 433 3 of of ADP cjel-3474 433 4 the the DET cjel-3474 433 5 payments payment NOUN cjel-3474 433 6 from from ADP cjel-3474 433 7 the the DET cjel-3474 433 8 buyer buyer NOUN cjel-3474 433 9 to to ADP cjel-3474 433 10 the the DET cjel-3474 433 11 charitable charitable ADJ cjel-3474 433 12 organization organization NOUN cjel-3474 433 13 fully fully ADV cjel-3474 433 14 reimburses reimburse VERB cjel-3474 433 15 the the DET cjel-3474 433 16 charitable charitable ADJ cjel-3474 433 17 organization organization NOUN cjel-3474 433 18 for for ADP cjel-3474 433 19 the the DET cjel-3474 433 20 cost cost NOUN cjel-3474 433 21 of of ADP cjel-3474 433 22 the the DET cjel-3474 433 23 property property NOUN cjel-3474 433 24 . . PUNCT cjel-3474 433 25 ” " PUNCT cjel-3474 433 26 ) ) PUNCT cjel-3474 433 27 . . PUNCT cjel-3474 434 1 58 58 NUM cjel-3474 434 2 . . PUNCT cjel-3474 435 1 the the DET cjel-3474 435 2 particular particular ADJ cjel-3474 435 3 problem problem NOUN cjel-3474 435 4 of of ADP cjel-3474 435 5 façade façade NOUN cjel-3474 435 6 easements easement NOUN cjel-3474 435 7 has have AUX cjel-3474 435 8 been be AUX cjel-3474 435 9 going go VERB cjel-3474 435 10 on on ADP cjel-3474 435 11 for for ADP cjel-3474 435 12 years year NOUN cjel-3474 435 13 . . PUNCT cjel-3474 436 1 see see VERB cjel-3474 436 2 , , PUNCT cjel-3474 436 3 e.g. e.g. ADV cjel-3474 436 4 , , PUNCT cjel-3474 436 5 joe joe PROPN cjel-3474 436 6 stephens stephens PROPN cjel-3474 436 7 , , PUNCT cjel-3474 436 8 senators senator NOUN cjel-3474 436 9 vow vow VERB cjel-3474 436 10 to to PART cjel-3474 436 11 end end VERB cjel-3474 436 12 tax tax NOUN cjel-3474 436 13 break break NOUN cjel-3474 436 14 on on ADP cjel-3474 436 15 easements easement NOUN cjel-3474 436 16 , , PUNCT cjel-3474 436 17 wash wash NOUN cjel-3474 436 18 . . PUNCT cjel-3474 437 1 post post NOUN cjel-3474 437 2 , , PUNCT cjel-3474 437 3 dec dec PROPN cjel-3474 437 4 . . PROPN cjel-3474 437 5 18 18 NUM cjel-3474 437 6 , , PUNCT cjel-3474 437 7 2004 2004 NUM cjel-3474 437 8 , , PUNCT cjel-3474 437 9 at at ADP cjel-3474 437 10 a03 a03 ADV cjel-3474 437 11 ; ; PUNCT cjel-3474 437 12 joe joe PROPN cjel-3474 437 13 stephens stephens PROPN cjel-3474 437 14 , , PUNCT cjel-3474 437 15 tax tax NOUN cjel-3474 437 16 break break NOUN cjel-3474 437 17 turns turn VERB cjel-3474 437 18 into into ADP cjel-3474 437 19 big big ADJ cjel-3474 437 20 business business NOUN cjel-3474 437 21 , , PUNCT cjel-3474 437 22 wash wash NOUN cjel-3474 437 23 . . PUNCT cjel-3474 438 1 post post NOUN cjel-3474 438 2 , , PUNCT cjel-3474 438 3 dec dec PROPN cjel-3474 438 4 . . PROPN cjel-3474 438 5 13 13 NUM cjel-3474 438 6 , , PUNCT cjel-3474 438 7 2004 2004 NUM cjel-3474 438 8 , , PUNCT cjel-3474 438 9 at at ADP cjel-3474 438 10 a01 a01 NOUN cjel-3474 438 11 ; ; PUNCT cjel-3474 438 12 joe joe PROPN cjel-3474 438 13 stephens stephens PROPN cjel-3474 438 14 , , PUNCT cjel-3474 438 15 loophole loophole NOUN cjel-3474 438 16 pays pay VERB cjel-3474 438 17 off off ADP cjel-3474 438 18 on on ADP cjel-3474 438 19 upscale upscale ADJ cjel-3474 438 20 buildings building NOUN cjel-3474 438 21 , , PUNCT cjel-3474 438 22 wash wash NOUN cjel-3474 438 23 . . PUNCT cjel-3474 439 1 post post NOUN cjel-3474 439 2 , , PUNCT cjel-3474 439 3 dec dec PROPN cjel-3474 439 4 . . PROPN cjel-3474 439 5 12 12 NUM cjel-3474 439 6 , , PUNCT cjel-3474 439 7 2004 2004 NUM cjel-3474 439 8 , , PUNCT cjel-3474 439 9 at at ADP cjel-3474 439 10 a03 a03 VERB cjel-3474 439 11 . . PUNCT cjel-3474 440 1 congress congress PROPN cjel-3474 440 2 addressed address VERB cjel-3474 440 3 the the DET cjel-3474 440 4 issue issue NOUN cjel-3474 440 5 with with ADP cjel-3474 440 6 hearings hearing NOUN cjel-3474 440 7 and and CCONJ cjel-3474 440 8 legislation legislation NOUN cjel-3474 440 9 , , PUNCT cjel-3474 440 10 but but CCONJ cjel-3474 440 11 the the DET cjel-3474 440 12 response response NOUN cjel-3474 440 13 has have AUX cjel-3474 440 14 been be AUX cjel-3474 440 15 viewed view VERB cjel-3474 440 16 by by ADP cjel-3474 440 17 some some PRON cjel-3474 440 18 as as ADP cjel-3474 440 19 cosmetic cosmetic ADJ cjel-3474 440 20 , , PUNCT cjel-3474 440 21 and and CCONJ cjel-3474 440 22 abuses abuse NOUN cjel-3474 440 23 continue continue VERB cjel-3474 440 24 . . PUNCT cjel-3474 441 1 still still ADV cjel-3474 441 2 , , PUNCT cjel-3474 441 3 enforcement enforcement NOUN cjel-3474 441 4 efforts effort NOUN cjel-3474 441 5 persist persist VERB cjel-3474 441 6 . . PUNCT cjel-3474 442 1 see see VERB cjel-3474 442 2 joe joe PROPN cjel-3474 442 3 stephens stephens PROPN cjel-3474 442 4 , , PUNCT cjel-3474 442 5 u.s u.s PROPN cjel-3474 442 6 . . PROPN cjel-3474 442 7 targeting target VERB cjel-3474 442 8 tax tax NOUN cjel-3474 442 9 break break NOUN cjel-3474 442 10 tied tie VERB cjel-3474 442 11 to to ADP cjel-3474 442 12 property property NOUN cjel-3474 442 13 use use NOUN cjel-3474 442 14 : : PUNCT cjel-3474 442 15 façade façade NOUN cjel-3474 442 16 easements easement NOUN cjel-3474 442 17 scrutinized scrutinize VERB cjel-3474 442 18 , , PUNCT cjel-3474 442 19 wash wash NOUN cjel-3474 442 20 . . PUNCT cjel-3474 443 1 post post NOUN cjel-3474 443 2 , , PUNCT cjel-3474 443 3 july july PROPN cjel-3474 443 4 10 10 NUM cjel-3474 443 5 , , PUNCT cjel-3474 443 6 2011 2011 NUM cjel-3474 443 7 , , PUNCT cjel-3474 443 8 at at ADP cjel-3474 443 9 c01 c01 PROPN cjel-3474 443 10 ( ( PUNCT cjel-3474 443 11 reporting report VERB cjel-3474 443 12 on on ADP cjel-3474 443 13 an an DET cjel-3474 443 14 ongoing ongoing ADJ cjel-3474 443 15 enforcement enforcement NOUN cjel-3474 443 16 effort effort NOUN cjel-3474 443 17 by by ADP cjel-3474 443 18 the the DET cjel-3474 443 19 irs irs PROPN cjel-3474 443 20 and and CCONJ cjel-3474 443 21 the the DET cjel-3474 443 22 department department NOUN cjel-3474 443 23 of of ADP cjel-3474 443 24 justice justice NOUN cjel-3474 443 25 against against ADP cjel-3474 443 26 one one NUM cjel-3474 443 27 particular particular ADJ cjel-3474 443 28 land land NOUN cjel-3474 443 29 trust trust NOUN cjel-3474 443 30 , , PUNCT cjel-3474 443 31 the the DET cjel-3474 443 32 trust trust NOUN cjel-3474 443 33 for for ADP cjel-3474 443 34 architectural architectural ADJ cjel-3474 443 35 easements easement NOUN cjel-3474 443 36 ) ) PUNCT cjel-3474 443 37 . . PUNCT cjel-3474 444 1 59 59 NUM cjel-3474 444 2 . . PUNCT cjel-3474 445 1 see see VERB cjel-3474 445 2 mclaughlin mclaughlin PROPN cjel-3474 445 3 , , PUNCT cjel-3474 445 4 supra supra PROPN cjel-3474 445 5 note note NOUN cjel-3474 445 6 2 2 NUM cjel-3474 445 7 , , PUNCT cjel-3474 445 8 at at ADP cjel-3474 445 9 26 26 NUM cjel-3474 445 10 nn.92–94 nn.92–94 NOUN cjel-3474 445 11 ( ( PUNCT cjel-3474 445 12 identifying identify VERB cjel-3474 445 13 these these DET cjel-3474 445 14 significant significant ADJ cjel-3474 445 15 costs cost NOUN cjel-3474 445 16 ) ) PUNCT cjel-3474 445 17 . . PUNCT cjel-3474 446 1 18 18 NUM cjel-3474 446 2 columbia columbia PROPN cjel-3474 446 3 journal journal PROPN cjel-3474 446 4 of of ADP cjel-3474 446 5 environmental environmental ADJ cjel-3474 446 6 law law NOUN cjel-3474 446 7 [ [ X cjel-3474 446 8 vol vol NOUN cjel-3474 446 9 . . PUNCT cjel-3474 447 1 37:1 37:1 NUM cjel-3474 447 2     SPACE cjel-3474 447 3 securing securing NOUN cjel-3474 447 4 of of ADP cjel-3474 447 5 additional additional ADJ cjel-3474 447 6 contributions,60 contributions,60 NOUN cjel-3474 447 7 and and CCONJ cjel-3474 447 8 there there PRON cjel-3474 447 9 are be VERB cjel-3474 447 10 the the DET cjel-3474 447 11 legal legal ADJ cjel-3474 447 12 costs cost NOUN cjel-3474 447 13 of of ADP cjel-3474 447 14 drafting draft VERB cjel-3474 447 15 the the DET cjel-3474 447 16 easement easement NOUN cjel-3474 447 17 and and CCONJ cjel-3474 447 18 making make VERB cjel-3474 447 19 the the DET cjel-3474 447 20 gift gift NOUN cjel-3474 447 21 . . PUNCT cjel-3474 448 1 to to PART cjel-3474 448 2 summarize summarize VERB cjel-3474 448 3 , , PUNCT cjel-3474 448 4 in in ADP cjel-3474 448 5 filling fill VERB cjel-3474 448 6 in in ADP cjel-3474 448 7 the the DET cjel-3474 448 8 cost cost NOUN cjel-3474 448 9 side side NOUN cjel-3474 448 10 of of ADP cjel-3474 448 11 the the DET cjel-3474 448 12 equation equation NOUN cjel-3474 448 13 , , PUNCT cjel-3474 448 14 one one PRON cjel-3474 448 15 should should AUX cjel-3474 448 16 consider consider VERB cjel-3474 448 17 revenue revenue NOUN cjel-3474 448 18 loss loss NOUN cjel-3474 448 19 , , PUNCT cjel-3474 448 20 lost lose VERB cjel-3474 448 21 economic economic ADJ cjel-3474 448 22 development development NOUN cjel-3474 448 23 value value NOUN cjel-3474 448 24 resulting result VERB cjel-3474 448 25 from from ADP cjel-3474 448 26 the the DET cjel-3474 448 27 use use NOUN cjel-3474 448 28 of of ADP cjel-3474 448 29 land land NOUN cjel-3474 448 30 for for ADP cjel-3474 448 31 conservation conservation NOUN cjel-3474 448 32 instead instead ADV cjel-3474 448 33 of of ADP cjel-3474 448 34 development development NOUN cjel-3474 448 35 , , PUNCT cjel-3474 448 36 the the DET cjel-3474 448 37 costs cost NOUN cjel-3474 448 38 of of ADP cjel-3474 448 39 administering administer VERB cjel-3474 448 40 the the DET cjel-3474 448 41 program program NOUN cjel-3474 448 42 , , PUNCT cjel-3474 448 43 intangible intangible ADJ cjel-3474 448 44 costs cost NOUN cjel-3474 448 45 to to ADP cjel-3474 448 46 the the DET cjel-3474 448 47 reputation reputation NOUN cjel-3474 448 48 of of ADP cjel-3474 448 49 charities charity NOUN cjel-3474 448 50 and and CCONJ cjel-3474 448 51 conservation conservation NOUN cjel-3474 448 52 generally generally ADV cjel-3474 448 53 , , PUNCT cjel-3474 448 54 and and CCONJ cjel-3474 448 55 transaction transaction NOUN cjel-3474 448 56 costs.61 costs.61 PROPN cjel-3474 448 57 b. b. PROPN cjel-3474 448 58 conservation conservation NOUN cjel-3474 448 59 benefits benefit NOUN cjel-3474 448 60 with with ADP cjel-3474 448 61 a a DET cjel-3474 448 62 sense sense NOUN cjel-3474 448 63 of of ADP cjel-3474 448 64 the the DET cjel-3474 448 65 costs cost NOUN cjel-3474 448 66 of of ADP cjel-3474 448 67 the the DET cjel-3474 448 68 conservation conservation NOUN cjel-3474 448 69 easement easement ADJ cjel-3474 448 70 tax tax NOUN cjel-3474 448 71 expenditure expenditure NOUN cjel-3474 448 72 in in ADP cjel-3474 448 73 hand hand NOUN cjel-3474 448 74 , , PUNCT cjel-3474 448 75 the the DET cjel-3474 448 76 question question NOUN cjel-3474 448 77 then then ADV cjel-3474 448 78 becomes become VERB cjel-3474 448 79 one one NUM cjel-3474 448 80 of of ADP cjel-3474 448 81 benefits benefit NOUN cjel-3474 448 82 and and CCONJ cjel-3474 448 83 a a DET cjel-3474 448 84 comparison comparison NOUN cjel-3474 448 85 of of ADP cjel-3474 448 86 the the DET cjel-3474 448 87 two two NUM cjel-3474 448 88 . . PUNCT cjel-3474 449 1 coming come VERB cjel-3474 449 2 to to ADP cjel-3474 449 3 an an DET cjel-3474 449 4 understanding understanding NOUN cjel-3474 449 5 of of ADP cjel-3474 449 6 the the DET cjel-3474 449 7 conservation conservation NOUN cjel-3474 449 8 benefits benefit NOUN cjel-3474 449 9 of of ADP cjel-3474 449 10 the the DET cjel-3474 449 11 easement easement ADJ cjel-3474 449 12 program program NOUN cjel-3474 449 13 is be AUX cjel-3474 449 14 harder hard ADJ cjel-3474 449 15 , , PUNCT cjel-3474 449 16 however however ADV cjel-3474 449 17 , , PUNCT cjel-3474 449 18 than than ADP cjel-3474 449 19 articulating articulate VERB cjel-3474 449 20 the the DET cjel-3474 449 21 costs cost NOUN cjel-3474 449 22 . . PUNCT cjel-3474 450 1 how how SCONJ cjel-3474 450 2 is be AUX cjel-3474 450 3 the the DET cjel-3474 450 4 conservation conservation NOUN cjel-3474 450 5 benefit benefit NOUN cjel-3474 450 6 to to PART cjel-3474 450 7 be be AUX cjel-3474 450 8 defined define VERB cjel-3474 450 9 , , PUNCT cjel-3474 450 10 and and CCONJ cjel-3474 450 11 how how SCONJ cjel-3474 450 12 should should AUX cjel-3474 450 13 it it PRON cjel-3474 450 14 be be AUX cjel-3474 450 15 measured measure VERB cjel-3474 450 16 ? ? PUNCT cjel-3474 451 1 these these PRON cjel-3474 451 2 are be AUX cjel-3474 451 3 vital vital ADJ cjel-3474 451 4 , , PUNCT cjel-3474 451 5 but but CCONJ cjel-3474 451 6 vexing vex VERB cjel-3474 451 7 , , PUNCT cjel-3474 451 8 questions question NOUN cjel-3474 451 9 . . PUNCT cjel-3474 452 1 1 1 X cjel-3474 452 2 . . X cjel-3474 452 3 standard standard ADJ cjel-3474 452 4 measures measure NOUN cjel-3474 452 5 : : PUNCT cjel-3474 452 6 number number NOUN cjel-3474 452 7 of of ADP cjel-3474 452 8 acres acre NOUN cjel-3474 452 9 and and CCONJ cjel-3474 452 10 land land NOUN cjel-3474 452 11 trusts trust VERB cjel-3474 452 12 the the DET cjel-3474 452 13 two two NUM cjel-3474 452 14 most most ADV cjel-3474 452 15 readily readily ADV cjel-3474 452 16 available available ADJ cjel-3474 452 17 measures measure NOUN cjel-3474 452 18 of of ADP cjel-3474 452 19 the the DET cjel-3474 452 20 success success NOUN cjel-3474 452 21 of of ADP cjel-3474 452 22 the the DET cjel-3474 452 23 conservation conservation NOUN cjel-3474 452 24 easement easement NOUN cjel-3474 452 25 program program NOUN cjel-3474 452 26 are be AUX cjel-3474 452 27 the the DET cjel-3474 452 28 number number NOUN cjel-3474 452 29 of of ADP cjel-3474 452 30 acres acre NOUN cjel-3474 452 31 affected affect VERB cjel-3474 452 32 by by ADP cjel-3474 452 33 conservation conservation NOUN cjel-3474 452 34 easements easement NOUN cjel-3474 452 35 and and CCONJ cjel-3474 452 36 the the DET cjel-3474 452 37 growth growth NOUN cjel-3474 452 38 in in ADP cjel-3474 452 39 land land NOUN cjel-3474 452 40 trusts.62 trusts.62 NOUN cjel-3474 452 41 according accord VERB cjel-3474 452 42 to to ADP cjel-3474 452 43 the the DET cjel-3474 452 44 land land NOUN cjel-3474 452 45 trust trust PROPN cjel-3474 452 46 alliance alliance NOUN cjel-3474 452 47 , , PUNCT cjel-3474 452 48 “ " PUNCT cjel-3474 452 49 [ [ X cjel-3474 452 50 t]otal t]otal ADJ cjel-3474 452 51 acres acre NOUN cjel-3474 452 52 conserved conserve VERB cjel-3474 452 53 by by ADP cjel-3474 452 54 state state NOUN cjel-3474 452 55 , , PUNCT cjel-3474 452 56 local local ADJ cjel-3474 452 57 and and CCONJ cjel-3474 452 58 national national ADJ cjel-3474 452 59 land land NOUN cjel-3474 452 60 trusts trust NOUN cjel-3474 452 61 grew grow VERB cjel-3474 452 62 to to ADP cjel-3474 452 63 47 47 NUM cjel-3474 452 64 million million NUM cjel-3474 452 65 as as ADP cjel-3474 452 66 of of ADP cjel-3474 452 67 yearend yearend NOUN cjel-3474 452 68 2010 2010 NUM cjel-3474 452 69 — — PUNCT cjel-3474 452 70 an an DET cjel-3474 452 71 increase increase NOUN cjel-3474 452 72 of of ADP cjel-3474 452 73 about about ADV cjel-3474 452 74 10 10 NUM cjel-3474 452 75 million million NUM cjel-3474 452 76 acres acre NOUN cjel-3474 452 77 since since SCONJ cjel-3474 452 78 2005 2005 NUM cjel-3474 452 79 and and CCONJ cjel-3474 452 80 23 23 NUM cjel-3474 452 81 million million NUM cjel-3474 452 82 since since SCONJ cjel-3474 452 83 2000.”63 2000.”63 NUM cjel-3474 452 84 in in ADP cjel-3474 452 85 addition addition NOUN cjel-3474 452 86 , , PUNCT cjel-3474 452 87 the the DET cjel-3474 452 88 number number NOUN cjel-3474 452 89 of of ADP cjel-3474 452 90 acres acre NOUN cjel-3474 452 91 held hold VERB cjel-3474 452 92 by by ADP cjel-3474 452 93 local local ADJ cjel-3474 452 94 and and CCONJ cjel-3474 452 95 state state NOUN cjel-3474 452 96 land land NOUN cjel-3474 452 97 trusts trust NOUN cjel-3474 452 98 and and CCONJ cjel-3474 452 99 protected protect VERB cjel-3474 452 100 by by ADP cjel-3474 452 101 conservation conservation NOUN cjel-3474 452 102 easements easement NOUN cjel-3474 452 103 increased increase VERB cjel-3474 452 104 from from ADP cjel-3474 452 105 2,316,064 2,316,064 NUM cjel-3474 452 106 in in ADP cjel-3474 452 107 2000 2000 NUM cjel-3474 452 108 , , PUNCT cjel-3474 452 109 to to ADP cjel-3474 452 110 6,007,906 6,007,906 NUM cjel-3474 452 111 in in ADP cjel-3474 452 112 2005 2005 NUM cjel-3474 452 113 , , PUNCT cjel-3474 452 114 to to ADP cjel-3474 452 115 8,833,368 8,833,368 NUM cjel-3474 452 116 in in ADP cjel-3474 452 117 2010,64 2010,64 NUM cjel-3474 452 118 accounting account VERB cjel-3474 452 119 for for ADP cjel-3474 452 120 fifty fifty NUM cjel-3474 452 121 - - PUNCT cjel-3474 452 122 five five NUM cjel-3474 452 123 percent percent NOUN cjel-3474 452 124 of of ADP cjel-3474 452 125 all all DET cjel-3474 452 126 land land NOUN cjel-3474 452 127 conserved conserve VERB cjel-3474 452 128 by by ADP cjel-3474 452 129 such such ADJ cjel-3474 452 130 trusts.65 trusts.65 NOUN cjel-3474 452 131 while while SCONJ cjel-3474 452 132 the the DET cjel-3474 452 133 number number NOUN cjel-3474 452 134 of of ADP cjel-3474 452 135 land land NOUN cjel-3474 452 136 trusts trust NOUN cjel-3474 452 137 also also ADV cjel-3474 452 138 60 60 NUM cjel-3474 452 139 . . PUNCT cjel-3474 453 1 i i PRON cjel-3474 453 2 d. d. PROPN cjel-3474 453 3 61 61 NUM cjel-3474 453 4 . . PUNCT cjel-3474 454 1 note note VERB cjel-3474 454 2 that that SCONJ cjel-3474 454 3 costs cost NOUN cjel-3474 454 4 related relate VERB cjel-3474 454 5 to to ADP cjel-3474 454 6 state state NOUN cjel-3474 454 7 and and CCONJ cjel-3474 454 8 local local ADJ cjel-3474 454 9 tax tax NOUN cjel-3474 454 10 benefits benefit NOUN cjel-3474 454 11 are be AUX cjel-3474 454 12 not not PART cjel-3474 454 13 discussed discuss VERB cjel-3474 454 14 here here ADV cjel-3474 454 15 . . PUNCT cjel-3474 455 1 see see VERB cjel-3474 455 2 , , PUNCT cjel-3474 455 3 e.g. e.g. ADV cjel-3474 455 4 , , PUNCT cjel-3474 455 5 bray bray NOUN cjel-3474 455 6 , , PUNCT cjel-3474 455 7 supra supra PROPN cjel-3474 455 8 note note NOUN cjel-3474 455 9 1 1 NUM cjel-3474 455 10 , , PUNCT cjel-3474 455 11 at at ADP cjel-3474 455 12 146 146 NUM cjel-3474 455 13 ( ( PUNCT cjel-3474 455 14 noting note VERB cjel-3474 455 15 the the DET cjel-3474 455 16 cost cost NOUN cjel-3474 455 17 to to ADP cjel-3474 455 18 state state NOUN cjel-3474 455 19 treasuries treasury NOUN cjel-3474 455 20 from from ADP cjel-3474 455 21 state state NOUN cjel-3474 455 22 tax tax NOUN cjel-3474 455 23 credits credit NOUN cjel-3474 455 24 and and CCONJ cjel-3474 455 25 property property NOUN cjel-3474 455 26 tax tax NOUN cjel-3474 455 27 reductions reduction NOUN cjel-3474 455 28 that that PRON cjel-3474 455 29 may may AUX cjel-3474 455 30 result result VERB cjel-3474 455 31 when when SCONJ cjel-3474 455 32 property property NOUN cjel-3474 455 33 is be AUX cjel-3474 455 34 reassessed reassess VERB cjel-3474 455 35 at at ADP cjel-3474 455 36 a a DET cjel-3474 455 37 lower low ADJ cjel-3474 455 38 value value NOUN cjel-3474 455 39 after after SCONJ cjel-3474 455 40 an an DET cjel-3474 455 41 easement easement NOUN cjel-3474 455 42 is be AUX cjel-3474 455 43 placed place VERB cjel-3474 455 44 on on ADP cjel-3474 455 45 the the DET cjel-3474 455 46 property property NOUN cjel-3474 455 47 ) ) PUNCT cjel-3474 455 48 . . PUNCT cjel-3474 456 1 62 62 NUM cjel-3474 456 2 . . PUNCT cjel-3474 457 1 see see VERB cjel-3474 457 2 korngold korngold PROPN cjel-3474 457 3 , , PUNCT cjel-3474 457 4 supra supra PROPN cjel-3474 457 5 note note PROPN cjel-3474 457 6 14 14 NUM cjel-3474 457 7 , , PUNCT cjel-3474 457 8 at at ADP cjel-3474 457 9 1046–48 1046–48 NUM cjel-3474 457 10 ; ; PUNCT cjel-3474 457 11 mclaughlin mclaughlin PROPN cjel-3474 457 12 , , PUNCT cjel-3474 457 13 supra supra PROPN cjel-3474 457 14 note note NOUN cjel-3474 457 15 2 2 NUM cjel-3474 457 16 , , PUNCT cjel-3474 457 17 at at ADP cjel-3474 457 18 4–6 4–6 PROPN cjel-3474 457 19 . . PROPN cjel-3474 457 20 63 63 NUM cjel-3474 457 21 . . PUNCT cjel-3474 458 1 land land PROPN cjel-3474 458 2 trust trust PROPN cjel-3474 458 3 alliance alliance PROPN cjel-3474 458 4 , , PUNCT cjel-3474 458 5 2010 2010 NUM cjel-3474 458 6 national national ADJ cjel-3474 458 7 land land PROPN cjel-3474 458 8 trust trust PROPN cjel-3474 458 9 census census NOUN cjel-3474 458 10 report report NOUN cjel-3474 458 11 5 5 NUM cjel-3474 458 12 ( ( PUNCT cjel-3474 458 13 2011 2011 NUM cjel-3474 458 14 ) ) PUNCT cjel-3474 458 15 ( ( PUNCT cjel-3474 458 16 emphasis emphasis NOUN cjel-3474 458 17 omitted omit VERB cjel-3474 458 18 ) ) PUNCT cjel-3474 458 19 , , PUNCT cjel-3474 458 20 available available ADJ cjel-3474 458 21 at at ADP cjel-3474 458 22 http://www.landtrustalliance.org/land-trusts/land-trust http://www.landtrustalliance.org/land-trusts/land-trust ADJ cjel-3474 458 23 census census NOUN cjel-3474 458 24 / / SYM cjel-3474 458 25 census/. census/. NOUN cjel-3474 458 26 64 64 NUM cjel-3474 458 27 . . PUNCT cjel-3474 459 1 i i PRON cjel-3474 459 2 d. d. PROPN cjel-3474 459 3 at at ADP cjel-3474 459 4 5 5 NUM cjel-3474 459 5 . . PUNCT cjel-3474 459 6 65 65 NUM cjel-3474 459 7 . . PUNCT cjel-3474 460 1 i i PRON cjel-3474 460 2 d. d. PROPN cjel-3474 460 3 at at ADP cjel-3474 460 4 6 6 NUM cjel-3474 460 5 . . ADP cjel-3474 460 6 2012 2012 NUM cjel-3474 460 7 ] ] PUNCT cjel-3474 460 8 the the DET cjel-3474 460 9 conservation conservation NOUN cjel-3474 460 10 easement easement ADJ cjel-3474 460 11 tax tax NOUN cjel-3474 460 12 expenditure expenditure NOUN cjel-3474 460 13 19 19 NUM cjel-3474 460 14     SPACE cjel-3474 460 15 grew grow VERB cjel-3474 460 16 significantly significantly ADV cjel-3474 460 17 between between ADP cjel-3474 460 18 2000 2000 NUM cjel-3474 460 19 and and CCONJ cjel-3474 460 20 2005,-—by 2005,-—by NUM cjel-3474 460 21 “ " PUNCT cjel-3474 460 22 32 32 NUM cjel-3474 460 23 % % NOUN cjel-3474 460 24 , , PUNCT cjel-3474 460 25 to to ADP cjel-3474 460 26 1,667”—66 1,667”—66 NUM cjel-3474 460 27 “ " PUNCT cjel-3474 460 28 [ [ X cjel-3474 460 29 t]he t]he ADJ cjel-3474 460 30 number number NOUN cjel-3474 460 31 of of ADP cjel-3474 460 32 active active ADJ cjel-3474 460 33 land land NOUN cjel-3474 460 34 trusts trust NOUN cjel-3474 460 35 has have AUX cjel-3474 460 36 leveled level VERB cjel-3474 460 37 off off ADP cjel-3474 460 38 at at ADP cjel-3474 460 39 1,723.”67 1,723.”67 NUM cjel-3474 460 40 still still ADV cjel-3474 460 41 , , PUNCT cjel-3474 460 42 one one NUM cjel-3474 460 43 of of ADP cjel-3474 460 44 the the DET cjel-3474 460 45 most most ADV cjel-3474 460 46 prominent prominent ADJ cjel-3474 460 47 conservancy conservancy NOUN cjel-3474 460 48 organizations organization NOUN cjel-3474 460 49 , , PUNCT cjel-3474 460 50 the the DET cjel-3474 460 51 nature nature NOUN cjel-3474 460 52 conservancy conservancy NOUN cjel-3474 460 53 , , PUNCT cjel-3474 460 54 “ " PUNCT cjel-3474 460 55 helps help VERB cjel-3474 460 56 to to PART cjel-3474 460 57 protect protect VERB cjel-3474 460 58 approximately approximately ADV cjel-3474 460 59 15 15 NUM cjel-3474 460 60 million million NUM cjel-3474 460 61 acres acre NOUN cjel-3474 460 62 in in ADP cjel-3474 460 63 the the DET cjel-3474 460 64 united united PROPN cjel-3474 460 65 states states PROPN cjel-3474 460 66 . . PUNCT cjel-3474 461 1 ”68 ”68 NUM cjel-3474 461 2 by by ADP cjel-3474 461 3 either either DET cjel-3474 461 4 measure measure NOUN cjel-3474 461 5 , , PUNCT cjel-3474 461 6 there there PRON cjel-3474 461 7 is be VERB cjel-3474 461 8 little little ADJ cjel-3474 461 9 doubt doubt NOUN cjel-3474 461 10 that that SCONJ cjel-3474 461 11 the the DET cjel-3474 461 12 easement easement ADJ cjel-3474 461 13 program program NOUN cjel-3474 461 14 has have AUX cjel-3474 461 15 been be AUX cjel-3474 461 16 effective effective ADJ cjel-3474 461 17 in in ADP cjel-3474 461 18 generating generate VERB cjel-3474 461 19 easement easement ADJ cjel-3474 461 20 contributions.69 contributions.69 NOUN cjel-3474 461 21 the the DET cjel-3474 461 22 difficulty difficulty NOUN cjel-3474 461 23 , , PUNCT cjel-3474 461 24 however however ADV cjel-3474 461 25 , , PUNCT cjel-3474 461 26 is be AUX cjel-3474 461 27 that that SCONJ cjel-3474 461 28 neither neither CCONJ cjel-3474 461 29 the the DET cjel-3474 461 30 number number NOUN cjel-3474 461 31 of of ADP cjel-3474 461 32 acres acre NOUN cjel-3474 461 33 affected affect VERB cjel-3474 461 34 by by ADP cjel-3474 461 35 conservation conservation NOUN cjel-3474 461 36 easements easement NOUN cjel-3474 461 37 nor nor CCONJ cjel-3474 461 38 the the DET cjel-3474 461 39 number number NOUN cjel-3474 461 40 of of ADP cjel-3474 461 41 land land NOUN cjel-3474 461 42 trusts trust NOUN cjel-3474 461 43 says say VERB cjel-3474 461 44 much much ADJ cjel-3474 461 45 , , PUNCT cjel-3474 461 46 if if SCONJ cjel-3474 461 47 anything anything PRON cjel-3474 461 48 , , PUNCT cjel-3474 461 49 about about ADP cjel-3474 461 50 the the DET cjel-3474 461 51 actual actual ADJ cjel-3474 461 52 conservation conservation NOUN cjel-3474 461 53 benefits benefit NOUN cjel-3474 461 54 of of ADP cjel-3474 461 55 the the DET cjel-3474 461 56 program program NOUN cjel-3474 461 57 . . PUNCT cjel-3474 462 1 in in ADP cjel-3474 462 2 other other ADJ cjel-3474 462 3 words word NOUN cjel-3474 462 4 , , PUNCT cjel-3474 462 5 the the DET cjel-3474 462 6 program program NOUN cjel-3474 462 7 ’s ’s PART cjel-3474 462 8 success success NOUN cjel-3474 462 9 in in ADP cjel-3474 462 10 developing develop VERB cjel-3474 462 11 a a DET cjel-3474 462 12 conservation conservation NOUN cjel-3474 462 13 industry industry NOUN cjel-3474 462 14 does do AUX cjel-3474 462 15 not not PART cjel-3474 462 16 speak speak VERB cjel-3474 462 17 directly directly ADV cjel-3474 462 18 to to ADP cjel-3474 462 19 the the DET cjel-3474 462 20 conservation conservation NOUN cjel-3474 462 21 value value NOUN cjel-3474 462 22 produced produce VERB cjel-3474 462 23 by by ADP cjel-3474 462 24 the the DET cjel-3474 462 25 industry industry NOUN cjel-3474 462 26 . . PUNCT cjel-3474 463 1 2 2 X cjel-3474 463 2 . . X cjel-3474 463 3 easement easement ADJ cjel-3474 463 4 value value NOUN cjel-3474 463 5 does do AUX cjel-3474 463 6 not not PART cjel-3474 463 7 equal equal VERB cjel-3474 463 8 conservation conservation NOUN cjel-3474 463 9 value value NOUN cjel-3474 463 10 in in ADP cjel-3474 463 11 addition addition NOUN cjel-3474 463 12 to to ADP cjel-3474 463 13 the the DET cjel-3474 463 14 number number NOUN cjel-3474 463 15 of of ADP cjel-3474 463 16 conservation conservation NOUN cjel-3474 463 17 acres acre NOUN cjel-3474 463 18 and and CCONJ cjel-3474 463 19 land land NOUN cjel-3474 463 20 trusts trust NOUN cjel-3474 463 21 , , PUNCT cjel-3474 463 22 66 66 NUM cjel-3474 463 23 . . PUNCT cjel-3474 464 1 land land PROPN cjel-3474 464 2 trust trust PROPN cjel-3474 464 3 alliance alliance PROPN cjel-3474 464 4 , , PUNCT cjel-3474 464 5 supra supra PROPN cjel-3474 464 6 note note PROPN cjel-3474 464 7 36 36 NUM cjel-3474 464 8 , , PUNCT cjel-3474 464 9 at at ADP cjel-3474 464 10 5 5 NUM cjel-3474 464 11 ( ( PUNCT cjel-3474 464 12 emphasis emphasis NOUN cjel-3474 464 13 omitted omit VERB cjel-3474 464 14 ) ) PUNCT cjel-3474 464 15 . . PUNCT cjel-3474 465 1 67 67 NUM cjel-3474 465 2 . . PUNCT cjel-3474 465 3 land land PROPN cjel-3474 465 4 trust trust PROPN cjel-3474 465 5 alliance alliance PROPN cjel-3474 465 6 , , PUNCT cjel-3474 465 7 supra supra PROPN cjel-3474 465 8 note note PROPN cjel-3474 465 9 63 63 NUM cjel-3474 465 10 , , PUNCT cjel-3474 465 11 at at ADP cjel-3474 465 12 5 5 NUM cjel-3474 465 13 ( ( PUNCT cjel-3474 465 14 emphasis emphasis NOUN cjel-3474 465 15 omitted omit VERB cjel-3474 465 16 ) ) PUNCT cjel-3474 465 17 . . PUNCT cjel-3474 466 1 68 68 NUM cjel-3474 466 2 . . PUNCT cjel-3474 467 1 the the DET cjel-3474 467 2 nature nature NOUN cjel-3474 467 3 conservancy conservancy NOUN cjel-3474 467 4 uses use VERB cjel-3474 467 5 both both DET cjel-3474 467 6 land land NOUN cjel-3474 467 7 acquisition acquisition NOUN cjel-3474 467 8 and and CCONJ cjel-3474 467 9 easement easement ADJ cjel-3474 467 10 donations donation NOUN cjel-3474 467 11 . . PUNCT cjel-3474 468 1 about about ADP cjel-3474 468 2 us we PRON cjel-3474 468 3 : : PUNCT cjel-3474 468 4 private private ADJ cjel-3474 468 5 lands land VERB cjel-3474 468 6 conservation conservation NOUN cjel-3474 468 7 , , PUNCT cjel-3474 468 8 the the DET cjel-3474 468 9 nature nature NOUN cjel-3474 468 10 conservancy conservancy NOUN cjel-3474 468 11 , , PUNCT cjel-3474 469 1 http://www.nature.org/aboutus/ http://www.nature.org/aboutus/ VERB cjel-3474 469 2 privatelandsconservation privatelandsconservation NOUN cjel-3474 469 3 / / SYM cjel-3474 469 4 index.htm index.htm NOUN cjel-3474 469 5 ( ( PUNCT cjel-3474 469 6 last last ADJ cjel-3474 469 7 visited visit VERB cjel-3474 469 8 oct oct PROPN cjel-3474 469 9 . . PROPN cjel-3474 469 10 25 25 NUM cjel-3474 469 11 , , PUNCT cjel-3474 469 12 2011 2011 NUM cjel-3474 469 13 ) ) PUNCT cjel-3474 469 14 . . PUNCT cjel-3474 470 1 69 69 NUM cjel-3474 470 2 . . PUNCT cjel-3474 471 1 as as ADP cjel-3474 471 2 on on ADP cjel-3474 471 3 the the DET cjel-3474 471 4 cost cost NOUN cjel-3474 471 5 side side NOUN cjel-3474 471 6 , , PUNCT cjel-3474 471 7 there there PRON cjel-3474 471 8 is be VERB cjel-3474 471 9 the the DET cjel-3474 471 10 question question NOUN cjel-3474 471 11 of of ADP cjel-3474 471 12 responsiveness responsiveness NOUN cjel-3474 471 13 or or CCONJ cjel-3474 471 14 causation causation NOUN cjel-3474 471 15 . . PUNCT cjel-3474 472 1 as as SCONJ cjel-3474 472 2 explained explain VERB cjel-3474 472 3 supra supra PROPN cjel-3474 472 4 note note PROPN cjel-3474 472 5 36 36 NUM cjel-3474 472 6 , , PUNCT cjel-3474 472 7 in in ADP cjel-3474 472 8 measuring measure VERB cjel-3474 472 9 the the DET cjel-3474 472 10 efficiency efficiency NOUN cjel-3474 472 11 of of ADP cjel-3474 472 12 the the DET cjel-3474 472 13 program program NOUN cjel-3474 472 14 one one PRON cjel-3474 472 15 must must AUX cjel-3474 472 16 identify identify VERB cjel-3474 472 17 which which DET cjel-3474 472 18 easements easement NOUN cjel-3474 472 19 are be AUX cjel-3474 472 20 a a DET cjel-3474 472 21 result result NOUN cjel-3474 472 22 of of ADP cjel-3474 472 23 the the DET cjel-3474 472 24 program program NOUN cjel-3474 472 25 and and CCONJ cjel-3474 472 26 which which PRON cjel-3474 472 27 would would AUX cjel-3474 472 28 have have AUX cjel-3474 472 29 occurred occur VERB cjel-3474 472 30 even even ADV cjel-3474 472 31 in in ADP cjel-3474 472 32 the the DET cjel-3474 472 33 absence absence NOUN cjel-3474 472 34 of of ADP cjel-3474 472 35 the the DET cjel-3474 472 36 program program NOUN cjel-3474 472 37 , , PUNCT cjel-3474 472 38 and and CCONJ cjel-3474 472 39 then then ADV cjel-3474 472 40 omit omit VERB cjel-3474 472 41 the the DET cjel-3474 472 42 latter latter ADJ cjel-3474 472 43 from from ADP cjel-3474 472 44 the the DET cjel-3474 472 45 cost cost NOUN cjel-3474 472 46 - - PUNCT cjel-3474 472 47 benefit benefit NOUN cjel-3474 472 48 analysis analysis NOUN cjel-3474 472 49 . . PUNCT cjel-3474 473 1 except except SCONJ cjel-3474 473 2 for for ADP cjel-3474 473 3 subsequent subsequent ADJ cjel-3474 473 4 growth growth NOUN cjel-3474 473 5 , , PUNCT cjel-3474 473 6 professor professor PROPN cjel-3474 473 7 mclaughlin mclaughlin PROPN cjel-3474 473 8 ’s ’s PART cjel-3474 473 9 assessment assessment NOUN cjel-3474 473 10 of of ADP cjel-3474 473 11 the the DET cjel-3474 473 12 responsiveness responsiveness NOUN cjel-3474 473 13 question question NOUN cjel-3474 473 14 in in ADP cjel-3474 473 15 2004 2004 NUM cjel-3474 473 16 seems seem VERB cjel-3474 473 17 appropriate appropriate ADJ cjel-3474 473 18 here here ADV cjel-3474 473 19 as as ADV cjel-3474 473 20 well well ADV cjel-3474 473 21 : : PUNCT cjel-3474 473 22 i.e. i.e. X cjel-3474 473 23 , , PUNCT cjel-3474 473 24 although although SCONJ cjel-3474 473 25 there there PRON cjel-3474 473 26 is be VERB cjel-3474 473 27 not not PART cjel-3474 473 28 , , PUNCT cjel-3474 473 29 and and CCONJ cjel-3474 473 30 likely likely ADV cjel-3474 473 31 never never ADV cjel-3474 473 32 will will AUX cjel-3474 473 33 be be AUX cjel-3474 473 34 , , PUNCT cjel-3474 473 35 conclusive conclusive ADJ cjel-3474 473 36 evidence evidence NOUN cjel-3474 473 37 of of ADP cjel-3474 473 38 responsiveness responsiveness NOUN cjel-3474 473 39 , , PUNCT cjel-3474 473 40 strong strong ADJ cjel-3474 473 41 circumstantial circumstantial ADJ cjel-3474 473 42 evidence evidence NOUN cjel-3474 473 43 points point VERB cjel-3474 473 44 to to ADP cjel-3474 473 45 the the DET cjel-3474 473 46 conclusion conclusion NOUN cjel-3474 473 47 that that SCONJ cjel-3474 473 48 the the DET cjel-3474 473 49 tax tax NOUN cjel-3474 473 50 incentives incentive NOUN cjel-3474 473 51 are be AUX cjel-3474 473 52 responsible responsible ADJ cjel-3474 473 53 for for ADP cjel-3474 473 54 some some DET cjel-3474 473 55 contributed contribute VERB cjel-3474 473 56 easements easement NOUN cjel-3474 473 57 . . PUNCT cjel-3474 474 1 see see VERB cjel-3474 474 2 mclaughlin mclaughlin PROPN cjel-3474 474 3 , , PUNCT cjel-3474 474 4 supra supra PROPN cjel-3474 474 5 note note NOUN cjel-3474 474 6 2 2 NUM cjel-3474 474 7 , , PUNCT cjel-3474 474 8 at at ADP cjel-3474 474 9 49 49 NUM cjel-3474 474 10 ( ( PUNCT cjel-3474 474 11 “ " PUNCT cjel-3474 474 12 [ [ X cjel-3474 474 13 t]he t]he ADV cjel-3474 474 14 precise precise ADJ cjel-3474 474 15 role role NOUN cjel-3474 474 16 played play VERB cjel-3474 474 17 by by ADP cjel-3474 474 18 tax tax NOUN cjel-3474 474 19 incentives incentive NOUN cjel-3474 474 20 in in ADP cjel-3474 474 21 motivating motivating NOUN cjel-3474 474 22 donations donation NOUN cjel-3474 474 23 , , PUNCT cjel-3474 474 24 and and CCONJ cjel-3474 474 25 the the DET cjel-3474 474 26 level level NOUN cjel-3474 474 27 at at ADP cjel-3474 474 28 which which PRON cjel-3474 474 29 such such ADJ cjel-3474 474 30 incentives incentive NOUN cjel-3474 474 31 must must AUX cjel-3474 474 32 be be AUX cjel-3474 474 33 set set VERB cjel-3474 474 34 to to PART cjel-3474 474 35 trigger trigger NOUN cjel-3474 474 36 donations donation NOUN cjel-3474 474 37 are be AUX cjel-3474 474 38 all all ADV cjel-3474 474 39 unknown unknown ADJ cjel-3474 474 40 . . PUNCT cjel-3474 474 41 ” " PUNCT cjel-3474 474 42 ) ) PUNCT cjel-3474 474 43 . . PUNCT cjel-3474 475 1 arguably arguably ADV cjel-3474 475 2 , , PUNCT cjel-3474 475 3 however however ADV cjel-3474 475 4 , , PUNCT cjel-3474 475 5 with with ADP cjel-3474 475 6 the the DET cjel-3474 475 7 growth growth NOUN cjel-3474 475 8 in in ADP cjel-3474 475 9 state state NOUN cjel-3474 475 10 tax tax NOUN cjel-3474 475 11 incentives incentive NOUN cjel-3474 475 12 , , PUNCT cjel-3474 475 13 the the DET cjel-3474 475 14 increasing increase VERB cjel-3474 475 15 awareness awareness NOUN cjel-3474 475 16 of of ADP cjel-3474 475 17 conservation conservation NOUN cjel-3474 475 18 easements easement NOUN cjel-3474 475 19 as as ADP cjel-3474 475 20 a a DET cjel-3474 475 21 recognized recognize VERB cjel-3474 475 22 conservation conservation NOUN cjel-3474 475 23 tool tool NOUN cjel-3474 475 24 , , PUNCT cjel-3474 475 25 and and CCONJ cjel-3474 475 26 the the DET cjel-3474 475 27 stability stability NOUN cjel-3474 475 28 and and CCONJ cjel-3474 475 29 competence competence NOUN cjel-3474 475 30 of of ADP cjel-3474 475 31 land land NOUN cjel-3474 475 32 trust trust NOUN cjel-3474 475 33 organizations organization NOUN cjel-3474 475 34 as as ADP cjel-3474 475 35 stewards steward NOUN cjel-3474 475 36 for for ADP cjel-3474 475 37 conservation conservation NOUN cjel-3474 475 38 , , PUNCT cjel-3474 475 39 federal federal ADJ cjel-3474 475 40 tax tax NOUN cjel-3474 475 41 incentives incentive NOUN cjel-3474 475 42 become become VERB cjel-3474 475 43 less less ADV cjel-3474 475 44 influential influential ADJ cjel-3474 475 45 as as ADP cjel-3474 475 46 the the DET cjel-3474 475 47 explanation explanation NOUN cjel-3474 475 48 for for ADP cjel-3474 475 49 easement easement ADJ cjel-3474 475 50 contributions contribution NOUN cjel-3474 475 51 over over ADP cjel-3474 475 52 time time NOUN cjel-3474 475 53 . . PUNCT cjel-3474 476 1 this this PRON cjel-3474 476 2 raises raise VERB cjel-3474 476 3 an an DET cjel-3474 476 4 important important ADJ cjel-3474 476 5 point point NOUN cjel-3474 476 6 . . PUNCT cjel-3474 477 1 it it PRON cjel-3474 477 2 is be AUX cjel-3474 477 3 sometimes sometimes ADV cjel-3474 477 4 said say VERB cjel-3474 477 5 that that SCONJ cjel-3474 477 6 tax tax NOUN cjel-3474 477 7 incentives incentive NOUN cjel-3474 477 8 should should AUX cjel-3474 477 9 be be AUX cjel-3474 477 10 used use VERB cjel-3474 477 11 to to PART cjel-3474 477 12 develop develop VERB cjel-3474 477 13 a a DET cjel-3474 477 14 nascent nascent ADJ cjel-3474 477 15 industry industry NOUN cjel-3474 477 16 , , PUNCT cjel-3474 477 17 and and CCONJ cjel-3474 477 18 tax tax NOUN cjel-3474 477 19 expenditures expenditure NOUN cjel-3474 477 20 are be AUX cjel-3474 477 21 often often ADV cjel-3474 477 22 so so ADV cjel-3474 477 23 used used ADJ cjel-3474 477 24 . . PUNCT cjel-3474 478 1 but but CCONJ cjel-3474 478 2 once once ADV cjel-3474 478 3 an an DET cjel-3474 478 4 industry industry NOUN cjel-3474 478 5 “ " PUNCT cjel-3474 478 6 stands stand VERB cjel-3474 478 7 up up ADP cjel-3474 478 8 , , PUNCT cjel-3474 478 9 ” " PUNCT cjel-3474 478 10 then then ADV cjel-3474 478 11 the the DET cjel-3474 478 12 incentives incentive NOUN cjel-3474 478 13 may may AUX cjel-3474 478 14 be be AUX cjel-3474 478 15 pared pare VERB cjel-3474 478 16 back back ADV cjel-3474 478 17 or or CCONJ cjel-3474 478 18 eliminated eliminate VERB cjel-3474 478 19 . . PUNCT cjel-3474 479 1 one one NUM cjel-3474 479 2 of of ADP cjel-3474 479 3 the the DET cjel-3474 479 4 difficulties difficulty NOUN cjel-3474 479 5 with with ADP cjel-3474 479 6 tax tax NOUN cjel-3474 479 7 expenditures expenditure NOUN cjel-3474 479 8 , , PUNCT cjel-3474 479 9 however however ADV cjel-3474 479 10 , , PUNCT cjel-3474 479 11 is be AUX cjel-3474 479 12 that that SCONJ cjel-3474 479 13 they they PRON cjel-3474 479 14 become become VERB cjel-3474 479 15 tax tax NOUN cjel-3474 479 16 entitlement entitlement NOUN cjel-3474 479 17 programs program NOUN cjel-3474 479 18 , , PUNCT cjel-3474 479 19 not not PART cjel-3474 479 20 subject subject ADJ cjel-3474 479 21 to to ADP cjel-3474 479 22 annual annual ADJ cjel-3474 479 23 appropriations appropriation NOUN cjel-3474 479 24 , , PUNCT cjel-3474 479 25 and and CCONJ cjel-3474 479 26 are be AUX cjel-3474 479 27 often often ADV cjel-3474 479 28 fiercely fiercely ADV cjel-3474 479 29 protected protect VERB cjel-3474 479 30 ( ( PUNCT cjel-3474 479 31 and and CCONJ cjel-3474 479 32 often often ADV cjel-3474 479 33 expanded expand VERB cjel-3474 479 34 ) ) PUNCT cjel-3474 479 35 by by ADP cjel-3474 479 36 the the DET cjel-3474 479 37 supported support VERB cjel-3474 479 38 industry industry NOUN cjel-3474 479 39 . . PUNCT cjel-3474 480 1 indeed indeed ADV cjel-3474 480 2 , , PUNCT cjel-3474 480 3 and and CCONJ cjel-3474 480 4 not not PART cjel-3474 480 5 surprisingly surprisingly ADV cjel-3474 480 6 , , PUNCT cjel-3474 480 7 the the DET cjel-3474 480 8 land land NOUN cjel-3474 480 9 trust trust PROPN cjel-3474 480 10 alliance alliance NOUN cjel-3474 480 11 and and CCONJ cjel-3474 480 12 the the DET cjel-3474 480 13 land land NOUN cjel-3474 480 14 trust trust PROPN cjel-3474 480 15 community community NOUN cjel-3474 480 16 generally generally ADV cjel-3474 480 17 are be AUX cjel-3474 480 18 sophisticated sophisticated ADJ cjel-3474 480 19 advocates advocate NOUN cjel-3474 480 20 for for ADP cjel-3474 480 21 the the DET cjel-3474 480 22 tax tax NOUN cjel-3474 480 23 expenditure expenditure NOUN cjel-3474 480 24 . . PUNCT cjel-3474 481 1 see see VERB cjel-3474 481 2 halperin halperin NOUN cjel-3474 481 3 , , PUNCT cjel-3474 481 4 supra supra PROPN cjel-3474 481 5 note note PROPN cjel-3474 481 6 14 14 NUM cjel-3474 481 7 , , PUNCT cjel-3474 481 8 at at ADP cjel-3474 481 9 44 44 NUM cjel-3474 481 10 ( ( PUNCT cjel-3474 481 11 noting note VERB cjel-3474 481 12 the the DET cjel-3474 481 13 strength strength NOUN cjel-3474 481 14 of of ADP cjel-3474 481 15 the the DET cjel-3474 481 16 land land NOUN cjel-3474 481 17 trust trust NOUN cjel-3474 481 18 community community NOUN cjel-3474 481 19 ) ) PUNCT cjel-3474 481 20 ; ; PUNCT cjel-3474 481 21 mclaughlin mclaughlin PROPN cjel-3474 481 22 , , PUNCT cjel-3474 481 23 supra supra PROPN cjel-3474 481 24 note note NOUN cjel-3474 481 25 2 2 NUM cjel-3474 481 26 , , PUNCT cjel-3474 481 27 at at ADP cjel-3474 481 28 6 6 NUM cjel-3474 481 29 & & CCONJ cjel-3474 481 30 n.14 n.14 PROPN cjel-3474 481 31 ( ( PUNCT cjel-3474 481 32 stating state VERB cjel-3474 481 33 that that SCONJ cjel-3474 481 34 lobbying lobbying NOUN cjel-3474 481 35 by by ADP cjel-3474 481 36 the the DET cjel-3474 481 37 land land NOUN cjel-3474 481 38 trust trust NOUN cjel-3474 481 39 community community NOUN cjel-3474 481 40 has have AUX cjel-3474 481 41 worked work VERB cjel-3474 481 42 to to PART cjel-3474 481 43 increase increase VERB cjel-3474 481 44 conservation conservation NOUN cjel-3474 481 45 incentives incentive NOUN cjel-3474 481 46 ) ) PUNCT cjel-3474 481 47 ; ; PUNCT cjel-3474 481 48 accelerating accelerate VERB cjel-3474 481 49 the the DET cjel-3474 481 50 pace pace NOUN cjel-3474 481 51 of of ADP cjel-3474 481 52 conservation conservation NOUN cjel-3474 481 53 , , PUNCT cjel-3474 481 54 land land NOUN cjel-3474 481 55 trust trust PROPN cjel-3474 481 56 alliance alliance PROPN cjel-3474 481 57 , , PUNCT cjel-3474 481 58 http://www.landtrustalliance.org/ http://www.landtrustalliance.org/ ADJ cjel-3474 481 59 policy policy NOUN cjel-3474 481 60 ( ( PUNCT cjel-3474 481 61 last last ADV cjel-3474 481 62 visited visit VERB cjel-3474 481 63 nov nov PROPN cjel-3474 481 64 . . PROPN cjel-3474 481 65 29 29 NUM cjel-3474 481 66 , , PUNCT cjel-3474 481 67 2011 2011 NUM cjel-3474 481 68 ) ) PUNCT cjel-3474 481 69 . . PUNCT cjel-3474 482 1 20 20 NUM cjel-3474 482 2 columbia columbia PROPN cjel-3474 482 3 journal journal PROPN cjel-3474 482 4 of of ADP cjel-3474 482 5 environmental environmental ADJ cjel-3474 482 6 law law NOUN cjel-3474 483 1 [ [ X cjel-3474 483 2 vol vol NOUN cjel-3474 483 3 . . PUNCT cjel-3474 484 1 37:1 37:1 NUM cjel-3474 484 2 solution.75 solution.75 NOUN cjel-3474 484 3     SPACE cjel-3474 484 4 there there PRON cjel-3474 484 5 are be VERB cjel-3474 484 6 other other ADJ cjel-3474 484 7 possible possible ADJ cjel-3474 484 8 measures measure NOUN cjel-3474 484 9 of of ADP cjel-3474 484 10 conservation conservation NOUN cjel-3474 484 11 benefit benefit NOUN cjel-3474 484 12 , , PUNCT cjel-3474 484 13 the the DET cjel-3474 484 14 most most ADV cjel-3474 484 15 obvious obvious ADJ cjel-3474 484 16 of of ADP cjel-3474 484 17 which which PRON cjel-3474 484 18 is be AUX cjel-3474 484 19 the the DET cjel-3474 484 20 amount amount NOUN cjel-3474 484 21 claimed claim VERB cjel-3474 484 22 as as ADP cjel-3474 484 23 deductions deduction NOUN cjel-3474 484 24 , , PUNCT cjel-3474 484 25 i.e. i.e. X cjel-3474 484 26 , , PUNCT cjel-3474 484 27 the the DET cjel-3474 484 28 amount amount NOUN cjel-3474 484 29 that that PRON cjel-3474 484 30 represents represent VERB cjel-3474 484 31 the the DET cjel-3474 484 32 easement easement NOUN cjel-3474 484 33 ’s ’s PART cjel-3474 484 34 market market NOUN cjel-3474 484 35 value.70 value.70 NOUN cjel-3474 484 36 as as SCONJ cjel-3474 484 37 shown show VERB cjel-3474 484 38 in in ADP cjel-3474 484 39 table table NOUN cjel-3474 484 40 1 1 NUM cjel-3474 484 41 , , PUNCT cjel-3474 484 42 the the DET cjel-3474 484 43 amount amount NOUN cjel-3474 484 44 deducted deduct VERB cjel-3474 484 45 during during ADP cjel-3474 484 46 the the DET cjel-3474 484 47 period period NOUN cjel-3474 484 48 2003 2003 NUM cjel-3474 484 49 through through ADP cjel-3474 484 50 2008 2008 NUM cjel-3474 484 51 was be AUX cjel-3474 484 52 $ $ SYM cjel-3474 484 53 10,210,916,000 10,210,916,000 NUM cjel-3474 484 54 , , PUNCT cjel-3474 484 55 or or CCONJ cjel-3474 484 56 $ $ SYM cjel-3474 484 57 10.21 10.21 NUM cjel-3474 484 58 billion.71 billion.71 NOUN cjel-3474 484 59 however however ADV cjel-3474 484 60 , , PUNCT cjel-3474 484 61 the the DET cjel-3474 484 62 claimed claim VERB cjel-3474 484 63 value value NOUN cjel-3474 484 64 of of ADP cjel-3474 484 65 easements easement NOUN cjel-3474 484 66 for for ADP cjel-3474 484 67 tax tax NOUN cjel-3474 484 68 purposes purpose NOUN cjel-3474 484 69 is be AUX cjel-3474 484 70 not not PART cjel-3474 484 71 the the DET cjel-3474 484 72 appropriate appropriate ADJ cjel-3474 484 73 measure measure NOUN cjel-3474 484 74 of of ADP cjel-3474 484 75 conservation conservation NOUN cjel-3474 484 76 benefit benefit NOUN cjel-3474 484 77 . . PUNCT cjel-3474 485 1 initially initially ADV cjel-3474 485 2 , , PUNCT cjel-3474 485 3 this this PRON cjel-3474 485 4 may may AUX cjel-3474 485 5 seem seem VERB cjel-3474 485 6 counterintuitive counterintuitive ADJ cjel-3474 485 7 . . PUNCT cjel-3474 486 1 after after ADV cjel-3474 486 2 all all ADV cjel-3474 486 3 , , PUNCT cjel-3474 486 4 with with ADP cjel-3474 486 5 other other ADJ cjel-3474 486 6 kinds kind NOUN cjel-3474 486 7 of of ADP cjel-3474 486 8 charitable charitable ADJ cjel-3474 486 9 contributions contribution NOUN cjel-3474 486 10 , , PUNCT cjel-3474 486 11 the the DET cjel-3474 486 12 amount amount NOUN cjel-3474 486 13 deducted deduct VERB cjel-3474 486 14 generally generally ADV cjel-3474 486 15 is be AUX cjel-3474 486 16 equal equal ADJ cjel-3474 486 17 to to ADP cjel-3474 486 18 the the DET cjel-3474 486 19 benefit benefit NOUN cjel-3474 486 20 to to ADP cjel-3474 486 21 charity charity NOUN cjel-3474 486 22 . . PUNCT cjel-3474 487 1 for for ADP cjel-3474 487 2 instance instance NOUN cjel-3474 487 3 , , PUNCT cjel-3474 487 4 under under ADP cjel-3474 487 5 the the DET cjel-3474 487 6 general general ADJ cjel-3474 487 7 rule rule NOUN cjel-3474 487 8 of of ADP cjel-3474 487 9 the the DET cjel-3474 487 10 charitable charitable ADJ cjel-3474 487 11 contribution contribution NOUN cjel-3474 487 12 deduction deduction NOUN cjel-3474 487 13 , , PUNCT cjel-3474 487 14 the the DET cjel-3474 487 15 donor donor NOUN cjel-3474 487 16 ’s ’s PART cjel-3474 487 17 deduction deduction NOUN cjel-3474 487 18 is be AUX cjel-3474 487 19 equal equal ADJ cjel-3474 487 20 to to ADP cjel-3474 487 21 the the DET cjel-3474 487 22 amount amount NOUN cjel-3474 487 23 contributed contribute VERB cjel-3474 487 24 — — PUNCT cjel-3474 487 25 that that ADV cjel-3474 487 26 is is ADV cjel-3474 487 27 , , PUNCT cjel-3474 487 28 the the DET cjel-3474 487 29 fair fair ADJ cjel-3474 487 30 market market NOUN cjel-3474 487 31 value value NOUN cjel-3474 487 32 of of ADP cjel-3474 487 33 the the DET cjel-3474 487 34 contribution.72 contribution.72 NOUN cjel-3474 487 35 thus thus ADV cjel-3474 487 36 , , PUNCT cjel-3474 487 37 if if SCONJ cjel-3474 487 38 a a DET cjel-3474 487 39 donor donor NOUN cjel-3474 487 40 gives give VERB cjel-3474 487 41 $ $ SYM cjel-3474 487 42 100 100 NUM cjel-3474 487 43 in in ADP cjel-3474 487 44 cash cash NOUN cjel-3474 487 45 , , PUNCT cjel-3474 487 46 the the DET cjel-3474 487 47 donor donor NOUN cjel-3474 487 48 gets get VERB cjel-3474 487 49 a a DET cjel-3474 487 50 $ $ SYM cjel-3474 487 51 100 100 NUM cjel-3474 487 52 deduction deduction NOUN cjel-3474 487 53 . . PUNCT cjel-3474 488 1 the the DET cjel-3474 488 2 charitable charitable ADJ cjel-3474 488 3 benefit benefit NOUN cjel-3474 488 4 and and CCONJ cjel-3474 488 5 the the DET cjel-3474 488 6 deductible deductible ADJ cjel-3474 488 7 amount amount NOUN cjel-3474 488 8 are be AUX cjel-3474 488 9 the the DET cjel-3474 488 10 same—$100.73 same—$100.73 NOUN cjel-3474 488 11 the the DET cjel-3474 488 12 charity charity NOUN cjel-3474 488 13 may may AUX cjel-3474 488 14 spend spend VERB cjel-3474 488 15 the the DET cjel-3474 488 16 $ $ SYM cjel-3474 488 17 100 100 NUM cjel-3474 488 18 on on ADP cjel-3474 488 19 helping help VERB cjel-3474 488 20 the the DET cjel-3474 488 21 needy needy ADJ cjel-3474 488 22 , , PUNCT cjel-3474 488 23 on on ADP cjel-3474 488 24 employee employee NOUN cjel-3474 488 25 salaries salary NOUN cjel-3474 488 26 , , PUNCT cjel-3474 488 27 on on ADP cjel-3474 488 28 purchasing purchase VERB cjel-3474 488 29 a a DET cjel-3474 488 30 new new ADJ cjel-3474 488 31 building building NOUN cjel-3474 488 32 , , PUNCT cjel-3474 488 33 or or CCONJ cjel-3474 488 34 the the DET cjel-3474 488 35 charity charity NOUN cjel-3474 488 36 may may AUX cjel-3474 488 37 invest invest VERB cjel-3474 488 38 the the DET cjel-3474 488 39 money money NOUN cjel-3474 488 40 . . PUNCT cjel-3474 489 1 but but CCONJ cjel-3474 489 2 whatever whatever PRON cjel-3474 489 3 the the DET cjel-3474 489 4 charity charity NOUN cjel-3474 489 5 does do VERB cjel-3474 489 6 with with ADP cjel-3474 489 7 the the DET cjel-3474 489 8 $ $ SYM cjel-3474 489 9 100 100 NUM cjel-3474 489 10 , , PUNCT cjel-3474 489 11 the the DET cjel-3474 489 12 amount amount NOUN cjel-3474 489 13 represents represent VERB cjel-3474 489 14 the the DET cjel-3474 489 15 charitable charitable ADJ cjel-3474 489 16 good.74 good.74 NOUN cjel-3474 489 17 the the DET cjel-3474 489 18 $ $ SYM cjel-3474 489 19 100 100 NUM cjel-3474 489 20 is be AUX cjel-3474 489 21 in in ADP cjel-3474 489 22 the the DET cjel-3474 489 23 “ " PUNCT cjel-3474 489 24 charitable charitable ADJ cjel-3474 489 25 solution solution NOUN cjel-3474 489 26 , , PUNCT cjel-3474 489 27 ” " PUNCT cjel-3474 489 28 devoted devote VERB cjel-3474 489 29 exclusively exclusively ADV cjel-3474 489 30 to to ADP cjel-3474 489 31 charitable charitable ADJ cjel-3474 489 32 purposes purpose NOUN cjel-3474 489 33 , , PUNCT cjel-3474 489 34 even even ADV cjel-3474 489 35 upon upon SCONJ cjel-3474 489 36 dis di NOUN cjel-3474 489 37 the the DET cjel-3474 489 38 same same ADJ cjel-3474 489 39 generally generally ADV cjel-3474 489 40 is be AUX cjel-3474 489 41 true true ADJ cjel-3474 489 42 with with ADP cjel-3474 489 43 charitable charitable ADJ cjel-3474 489 44 contributions contribution NOUN cjel-3474 489 45 of of ADP cjel-3474 489 46 property property NOUN cjel-3474 489 47 . . PUNCT cjel-3474 490 1 if if SCONJ cjel-3474 490 2 a a DET cjel-3474 490 3 donor donor NOUN cjel-3474 490 4 contributes contribute VERB cjel-3474 490 5 stock stock NOUN cjel-3474 490 6 in in ADP cjel-3474 490 7 microsoft microsoft PROPN cjel-3474 490 8 worth worth ADJ cjel-3474 490 9 $ $ SYM cjel-3474 490 10 100 100 NUM cjel-3474 490 11 , , PUNCT cjel-3474 490 12 the the DET cjel-3474 490 13 benefit benefit NOUN cjel-3474 490 14 to to ADP cjel-3474 490 15 charity charity NOUN cjel-3474 490 16 is be AUX cjel-3474 490 17 $ $ SYM cjel-3474 490 18 100 100 NUM cjel-3474 490 19 ( ( PUNCT cjel-3474 490 20 whether whether SCONJ cjel-3474 490 21 the the DET cjel-3474 490 22 charity charity NOUN cjel-3474 490 23 holds hold VERB cjel-3474 490 24 the the DET cjel-3474 490 25 stock stock NOUN cjel-3474 490 26 for for ADP cjel-3474 490 27 investment investment NOUN cjel-3474 490 28 or or CCONJ cjel-3474 490 29 sells sell VERB cjel-3474 490 30 it it PRON cjel-3474 490 31 ) ) PUNCT cjel-3474 490 32 and and CCONJ cjel-3474 490 33 the the DET cjel-3474 490 34 deduction deduction NOUN cjel-3474 490 35 generally generally ADV cjel-3474 490 36 is be AUX cjel-3474 490 37 also also ADV cjel-3474 490 38 $ $ SYM cjel-3474 490 39 100.76 100.76 NUM cjel-3474 490 40 if if SCONJ cjel-3474 490 41 70 70 NUM cjel-3474 490 42 . . PUNCT cjel-3474 491 1 other other ADJ cjel-3474 491 2 efforts effort NOUN cjel-3474 491 3 to to PART cjel-3474 491 4 analyze analyze VERB cjel-3474 491 5 the the DET cjel-3474 491 6 efficiency efficiency NOUN cjel-3474 491 7 of of ADP cjel-3474 491 8 the the DET cjel-3474 491 9 program program NOUN cjel-3474 491 10 have have AUX cjel-3474 491 11 assumed assume VERB cjel-3474 491 12 that that SCONJ cjel-3474 491 13 the the DET cjel-3474 491 14 amount amount NOUN cjel-3474 491 15 deducted deduct VERB cjel-3474 491 16 is be AUX cjel-3474 491 17 roughly roughly ADV cjel-3474 491 18 equivalent equivalent ADJ cjel-3474 491 19 to to ADP cjel-3474 491 20 the the DET cjel-3474 491 21 benefits benefit NOUN cjel-3474 491 22 from from ADP cjel-3474 491 23 conservation conservation NOUN cjel-3474 491 24 . . PUNCT cjel-3474 492 1 see see VERB cjel-3474 492 2 mclaughlin mclaughlin PROPN cjel-3474 492 3 , , PUNCT cjel-3474 492 4 supra supra PROPN cjel-3474 492 5 note note NOUN cjel-3474 492 6 2 2 NUM cjel-3474 492 7 , , PUNCT cjel-3474 492 8 at at ADP cjel-3474 492 9 92–94 92–94 NUM cjel-3474 492 10 . . PUNCT cjel-3474 493 1 professor professor PROPN cjel-3474 493 2 mclaughlin mclaughlin PROPN cjel-3474 493 3 ’s ’s PART cjel-3474 493 4 efficiency efficiency NOUN cjel-3474 493 5 analysis analysis NOUN cjel-3474 493 6 posits posit NOUN cjel-3474 493 7 that that SCONJ cjel-3474 493 8 the the DET cjel-3474 493 9 program program NOUN cjel-3474 493 10 “ " PUNCT cjel-3474 493 11 would would AUX cjel-3474 493 12 be be AUX cjel-3474 493 13 ‘ ' PUNCT cjel-3474 493 14 efficient efficient ADJ cjel-3474 493 15 ’ ' PUNCT cjel-3474 493 16 if if SCONJ cjel-3474 493 17 the the DET cjel-3474 493 18 aggregate aggregate ADJ cjel-3474 493 19 value value NOUN cjel-3474 493 20 of of ADP cjel-3474 493 21 the the DET cjel-3474 493 22 easements easement NOUN cjel-3474 493 23 obtained obtain VERB cjel-3474 493 24 as as ADP cjel-3474 493 25 a a DET cjel-3474 493 26 result result NOUN cjel-3474 493 27 of of ADP cjel-3474 493 28 the the DET cjel-3474 493 29 incentives incentive NOUN cjel-3474 493 30 . . PUNCT cjel-3474 493 31 . . PUNCT cjel-3474 493 32 . . PUNCT cjel-3474 494 1 exceeds exceed VERB cjel-3474 494 2 the the DET cjel-3474 494 3 aggregate aggregate ADJ cjel-3474 494 4 cost cost NOUN cjel-3474 494 5 of of ADP cjel-3474 494 6 the the DET cjel-3474 494 7 incentives incentive NOUN cjel-3474 494 8 in in ADP cjel-3474 494 9 terms term NOUN cjel-3474 494 10 of of ADP cjel-3474 494 11 foregone foregone NOUN cjel-3474 494 12 revenue revenue NOUN cjel-3474 494 13 . . PUNCT cjel-3474 494 14 ” " PUNCT cjel-3474 495 1 i i PRON cjel-3474 495 2 d. d. VERB cjel-3474 495 3 at at ADP cjel-3474 495 4 92 92 NUM cjel-3474 495 5 . . PUNCT cjel-3474 496 1 71 71 NUM cjel-3474 496 2 . . PUNCT cjel-3474 497 1 see see VERB cjel-3474 497 2 supra supra ADJ cjel-3474 497 3 table table NOUN cjel-3474 497 4 1 1 NUM cjel-3474 497 5 . . SYM cjel-3474 497 6 72 72 NUM cjel-3474 497 7 . . PUNCT cjel-3474 498 1 see see VERB cjel-3474 498 2 i.r.c i.r.c NOUN cjel-3474 498 3 . . PUNCT cjel-3474 499 1 § § PROPN cjel-3474 499 2 170 170 NUM cjel-3474 499 3 ( ( PUNCT cjel-3474 499 4 2006 2006 NUM cjel-3474 499 5 ) ) PUNCT cjel-3474 499 6 ; ; PUNCT cjel-3474 499 7 treas treas PROPN cjel-3474 499 8 . . PUNCT cjel-3474 500 1 reg reg PROPN cjel-3474 500 2 . . PUNCT cjel-3474 501 1 1.170a-1(c 1.170a-1(c NUM cjel-3474 501 2 ) ) PUNCT cjel-3474 501 3 ( ( PUNCT cjel-3474 501 4 as as SCONJ cjel-3474 501 5 amended amend VERB cjel-3474 501 6 in in ADP cjel-3474 501 7 2009 2009 NUM cjel-3474 501 8 ) ) PUNCT cjel-3474 501 9 . . PUNCT cjel-3474 502 1 73 73 NUM cjel-3474 502 2 . . PUNCT cjel-3474 502 3 accord accord PROPN cjel-3474 502 4 halperin halperin PROPN cjel-3474 502 5 , , PUNCT cjel-3474 502 6 supra supra PROPN cjel-3474 502 7 note note PROPN cjel-3474 502 8 14 14 NUM cjel-3474 502 9 , , PUNCT cjel-3474 502 10 at at ADP cjel-3474 502 11 38 38 NUM cjel-3474 502 12 ( ( PUNCT cjel-3474 502 13 noting note VERB cjel-3474 502 14 that that SCONJ cjel-3474 502 15 for for ADP cjel-3474 502 16 cash cash NOUN cjel-3474 502 17 gifts gift NOUN cjel-3474 502 18 the the DET cjel-3474 502 19 amount amount NOUN cjel-3474 502 20 contributed contribute VERB cjel-3474 502 21 , , PUNCT cjel-3474 502 22 apart apart ADV cjel-3474 502 23 from from ADP cjel-3474 502 24 fundraising fundraise VERB cjel-3474 502 25 costs cost NOUN cjel-3474 502 26 , , PUNCT cjel-3474 502 27 is be AUX cjel-3474 502 28 equal equal ADJ cjel-3474 502 29 to to ADP cjel-3474 502 30 the the DET cjel-3474 502 31 benefit benefit NOUN cjel-3474 502 32 to to ADP cjel-3474 502 33 charity charity NOUN cjel-3474 502 34 ) ) PUNCT cjel-3474 502 35 . . PUNCT cjel-3474 503 1 the the DET cjel-3474 503 2 actual actual ADJ cjel-3474 503 3 tax tax NOUN cjel-3474 503 4 savings saving NOUN cjel-3474 503 5 of of ADP cjel-3474 503 6 course course NOUN cjel-3474 503 7 is be AUX cjel-3474 503 8 less less ADJ cjel-3474 503 9 ( ( PUNCT cjel-3474 503 10 $ $ SYM cjel-3474 503 11 100 100 NUM cjel-3474 503 12 multiplied multiply VERB cjel-3474 503 13 by by ADP cjel-3474 503 14 the the DET cjel-3474 503 15 donor donor NOUN cjel-3474 503 16 ’s ’s PART cjel-3474 503 17 marginal marginal ADJ cjel-3474 503 18 tax tax NOUN cjel-3474 503 19 rate rate NOUN cjel-3474 503 20 ) ) PUNCT cjel-3474 503 21 . . PUNCT cjel-3474 504 1 74 74 NUM cjel-3474 504 2 . . PUNCT cjel-3474 505 1 it it PRON cjel-3474 505 2 may may AUX cjel-3474 505 3 , , PUNCT cjel-3474 505 4 and and CCONJ cjel-3474 505 5 should should AUX cjel-3474 505 6 , , PUNCT cjel-3474 505 7 be be AUX cjel-3474 505 8 questioned question VERB cjel-3474 505 9 whether whether SCONJ cjel-3474 505 10 the the DET cjel-3474 505 11 charity charity NOUN cjel-3474 505 12 ’s ’s PART cjel-3474 505 13 use use NOUN cjel-3474 505 14 of of ADP cjel-3474 505 15 the the DET cjel-3474 505 16 $ $ SYM cjel-3474 505 17 100 100 NUM cjel-3474 505 18 is be AUX cjel-3474 505 19 the the DET cjel-3474 505 20 best good ADJ cjel-3474 505 21 or or CCONJ cjel-3474 505 22 most most ADV cjel-3474 505 23 efficient efficient ADJ cjel-3474 505 24 use use NOUN cjel-3474 505 25 , , PUNCT cjel-3474 505 26 resulting result VERB cjel-3474 505 27 in in ADP cjel-3474 505 28 the the DET cjel-3474 505 29 most most ADV cjel-3474 505 30 charitable charitable ADJ cjel-3474 505 31 good good NOUN cjel-3474 505 32 ; ; PUNCT cjel-3474 505 33 but but CCONJ cjel-3474 505 34 such such ADJ cjel-3474 505 35 questions question NOUN cjel-3474 505 36 go go VERB cjel-3474 505 37 more more ADJ cjel-3474 505 38 to to ADP cjel-3474 505 39 governance governance NOUN cjel-3474 505 40 or or CCONJ cjel-3474 505 41 internal internal ADJ cjel-3474 505 42 operations operation NOUN cjel-3474 505 43 of of ADP cjel-3474 505 44 the the DET cjel-3474 505 45 charity charity NOUN cjel-3474 505 46 , , PUNCT cjel-3474 505 47 as as ADV cjel-3474 505 48 well well ADV cjel-3474 505 49 as as ADP cjel-3474 505 50 to to ADP cjel-3474 505 51 the the DET cjel-3474 505 52 definition definition NOUN cjel-3474 505 53 of of ADP cjel-3474 505 54 “ " PUNCT cjel-3474 505 55 charity charity NOUN cjel-3474 505 56 ” " PUNCT cjel-3474 505 57 under under ADP cjel-3474 505 58 the the DET cjel-3474 505 59 tax tax NOUN cjel-3474 505 60 law law NOUN cjel-3474 505 61 , , PUNCT cjel-3474 505 62 than than ADP cjel-3474 505 63 to to ADP cjel-3474 505 64 questions question NOUN cjel-3474 505 65 of of ADP cjel-3474 505 66 overall overall ADJ cjel-3474 505 67 efficiency efficiency NOUN cjel-3474 505 68 of of ADP cjel-3474 505 69 the the DET cjel-3474 505 70 tax tax NOUN cjel-3474 505 71 benefit benefit NOUN cjel-3474 505 72 . . PUNCT cjel-3474 506 1 75 75 NUM cjel-3474 506 2 . . PUNCT cjel-3474 507 1 treas treas PROPN cjel-3474 507 2 . . PUNCT cjel-3474 508 1 reg reg PROPN cjel-3474 508 2 . . PUNCT cjel-3474 509 1 § § PROPN cjel-3474 509 2 1.501(c)(3)-1(b)(4 1.501(c)(3)-1(b)(4 NUM cjel-3474 509 3 ) ) PUNCT cjel-3474 509 4 ( ( PUNCT cjel-3474 509 5 as as SCONJ cjel-3474 509 6 amended amend VERB cjel-3474 509 7 in in ADP cjel-3474 509 8 2008 2008 NUM cjel-3474 509 9 ) ) PUNCT cjel-3474 509 10 . . PUNCT cjel-3474 510 1 76 76 NUM cjel-3474 510 2 . . PUNCT cjel-3474 510 3 i.r.c i.r.c NOUN cjel-3474 510 4 . . PUNCT cjel-3474 511 1 § § PROPN cjel-3474 511 2 170 170 NUM cjel-3474 511 3 . . PUNCT cjel-3474 512 1 there there PRON cjel-3474 512 2 are be VERB cjel-3474 512 3 various various ADJ cjel-3474 512 4 limitations limitation NOUN cjel-3474 512 5 depending depend VERB cjel-3474 512 6 on on ADP cjel-3474 512 7 whether whether SCONJ cjel-3474 512 8 the the DET cjel-3474 512 9 property property NOUN cjel-3474 512 10 is be AUX cjel-3474 512 11 gain gain NOUN cjel-3474 512 12 or or CCONJ cjel-3474 512 13 loss loss NOUN cjel-3474 512 14 property property NOUN cjel-3474 512 15 , , PUNCT cjel-3474 512 16 has have VERB cjel-3474 512 17 short short ADJ cjel-3474 512 18 - - PUNCT cjel-3474 512 19 term term NOUN cjel-3474 512 20 capital capital NOUN cjel-3474 512 21 gain gain NOUN cjel-3474 512 22 , , PUNCT cjel-3474 512 23 or or CCONJ cjel-3474 512 24 is be AUX cjel-3474 512 25 inventory inventory NOUN cjel-3474 512 26 property property NOUN cjel-3474 512 27 of of ADP cjel-3474 512 28 the the DET cjel-3474 512 29 taxpayer taxpayer NOUN cjel-3474 512 30 . . PUNCT cjel-3474 513 1 i.r.c i.r.c PROPN cjel-3474 513 2 . . PUNCT cjel-3474 514 1 § § PROPN cjel-3474 514 2 170(e 170(e PROPN cjel-3474 514 3 ) ) PUNCT cjel-3474 514 4 . . PUNCT cjel-3474 515 1 deductions deduction NOUN cjel-3474 515 2 of of ADP cjel-3474 515 3 capital capital NOUN cjel-3474 515 4 gain gain NOUN cjel-3474 515 5 property property NOUN cjel-3474 515 6 also also ADV cjel-3474 515 7 may may AUX cjel-3474 515 8 not not PART cjel-3474 515 9 exceed exceed VERB cjel-3474 515 10 thirty thirty NUM cjel-3474 515 11 percent percent NOUN cjel-3474 515 12 of of ADP cjel-3474 515 13 the the DET cjel-3474 515 14 taxpayer taxpayer NOUN cjel-3474 515 15 ’s ’s PART cjel-3474 515 16 contribution contribution NOUN cjel-3474 515 17 base base NOUN cjel-3474 515 18 where where SCONJ cjel-3474 515 19 that that DET cjel-3474 515 20 taxpayer taxpayer NOUN cjel-3474 515 21 is be AUX cjel-3474 515 22 an an DET cjel-3474 515 23 individual individual ADJ cjel-3474 515 24 . . PUNCT cjel-3474 515 25 i.r.c i.r.c NOUN cjel-3474 515 26 . . PUNCT cjel-3474 516 1 § § PROPN cjel-3474 516 2 170(b)(1)(c 170(b)(1)(c NUM cjel-3474 516 3 ) ) PUNCT cjel-3474 516 4 . . PUNCT cjel-3474 517 1 the the DET cjel-3474 517 2 extent extent NOUN cjel-3474 517 3 of of ADP cjel-3474 517 4 deductibility deductibility NOUN cjel-3474 517 5 also also ADV cjel-3474 517 6 depends depend VERB cjel-3474 517 7 on on ADP cjel-3474 517 8 whether whether SCONJ cjel-3474 517 9 the the DET cjel-3474 517 10 charity charity NOUN cjel-3474 517 11 is be AUX cjel-3474 517 12 a a DET cjel-3474 517 13 public public ADJ cjel-3474 517 14 charity charity NOUN cjel-3474 517 15 or or CCONJ cjel-3474 517 16 private private ADJ cjel-3474 517 17 2012 2012 NUM cjel-3474 517 18 ] ] PUNCT cjel-3474 517 19 the the DET cjel-3474 517 20 conservation conservation NOUN cjel-3474 517 21 easement easement ADJ cjel-3474 517 22 tax tax NOUN cjel-3474 517 23 expenditure expenditure NOUN cjel-3474 517 24 21 21 NUM cjel-3474 517 25     SPACE cjel-3474 517 26 a a DET cjel-3474 517 27 donor donor NOUN cjel-3474 517 28 contributes contribute VERB cjel-3474 517 29 a a DET cjel-3474 517 30 painting painting NOUN cjel-3474 517 31 to to PART cjel-3474 517 32 charity charity VERB cjel-3474 517 33 worth worth ADJ cjel-3474 517 34 $ $ SYM cjel-3474 517 35 200 200 NUM cjel-3474 517 36 , , PUNCT cjel-3474 517 37 the the DET cjel-3474 517 38 benefit benefit NOUN cjel-3474 517 39 to to ADP cjel-3474 517 40 charity charity NOUN cjel-3474 517 41 generally generally ADV cjel-3474 517 42 also also ADV cjel-3474 517 43 is be AUX cjel-3474 517 44 $ $ SYM cjel-3474 517 45 200,77 200,77 NUM cjel-3474 517 46 whether whether SCONJ cjel-3474 517 47 the the DET cjel-3474 517 48 charity charity NOUN cjel-3474 517 49 sells sell VERB cjel-3474 517 50 it it PRON cjel-3474 517 51 or or CCONJ cjel-3474 517 52 hangs hang VERB cjel-3474 517 53 it it PRON cjel-3474 517 54 on on ADP cjel-3474 517 55 the the DET cjel-3474 517 56 wall.78 wall.78 PROPN cjel-3474 517 57 although although SCONJ cjel-3474 517 58 there there PRON cjel-3474 517 59 are be VERB cjel-3474 517 60 reasons reason NOUN cjel-3474 517 61 for for ADP cjel-3474 517 62 arguing argue VERB cjel-3474 517 63 that that SCONJ cjel-3474 517 64 the the DET cjel-3474 517 65 deduction deduction NOUN cjel-3474 517 66 in in ADP cjel-3474 517 67 cases case NOUN cjel-3474 517 68 of of ADP cjel-3474 517 69 appreciated appreciated ADJ cjel-3474 517 70 property property NOUN cjel-3474 517 71 generally generally ADV cjel-3474 517 72 should should AUX cjel-3474 517 73 not not PART cjel-3474 517 74 equal equal VERB cjel-3474 517 75 value,79 value,79 NOUN cjel-3474 517 76 the the DET cjel-3474 517 77 point point NOUN cjel-3474 517 78 here here ADV cjel-3474 517 79 is be AUX cjel-3474 517 80 that that SCONJ cjel-3474 517 81 the the DET cjel-3474 517 82 benefit benefit NOUN cjel-3474 517 83 to to ADP cjel-3474 517 84 charity charity NOUN cjel-3474 517 85 generally generally ADV cjel-3474 517 86 is be AUX cjel-3474 517 87 equal equal ADJ cjel-3474 517 88 to to ADP cjel-3474 517 89 the the DET cjel-3474 517 90 value value NOUN cjel-3474 517 91 of of ADP cjel-3474 517 92 the the DET cjel-3474 517 93 property property NOUN cjel-3474 517 94 for for ADP cjel-3474 517 95 tax tax NOUN cjel-3474 517 96 purposes.80 purposes.80 NOUN cjel-3474 517 97 why why SCONJ cjel-3474 517 98 then then ADV cjel-3474 517 99 is be AUX cjel-3474 517 100 the the DET cjel-3474 517 101 amount amount NOUN cjel-3474 517 102 contributed contribute VERB cjel-3474 517 103 ( ( PUNCT cjel-3474 517 104 the the DET cjel-3474 517 105 easement easement NOUN cjel-3474 517 106 ’s ’s PART cjel-3474 517 107 value value NOUN cjel-3474 517 108 ) ) PUNCT cjel-3474 517 109 not not PART cjel-3474 517 110 the the DET cjel-3474 517 111 measure measure NOUN cjel-3474 517 112 of of ADP cjel-3474 517 113 the the DET cjel-3474 517 114 charitable charitable ADJ cjel-3474 517 115 benefit benefit NOUN cjel-3474 517 116 received receive VERB cjel-3474 517 117 in in ADP cjel-3474 517 118 the the DET cjel-3474 517 119 easement easement ADJ cjel-3474 517 120 context context NOUN cjel-3474 517 121 ? ? PUNCT cjel-3474 518 1 as as SCONJ cjel-3474 518 2 noted note VERB cjel-3474 518 3 above,81 above,81 NOUN cjel-3474 518 4 an an DET cjel-3474 518 5 easement easement NOUN cjel-3474 518 6 ’s ’s PART cjel-3474 518 7 value value NOUN cjel-3474 518 8 for for ADP cjel-3474 518 9 tax tax NOUN cjel-3474 518 10 purposes purpose NOUN cjel-3474 518 11 is be AUX cjel-3474 518 12 a a DET cjel-3474 518 13 negative negative ADJ cjel-3474 518 14 value value NOUN cjel-3474 518 15 . . PUNCT cjel-3474 519 1 it it PRON cjel-3474 519 2 represents represent VERB cjel-3474 519 3 the the DET cjel-3474 519 4 lost lost ADJ cjel-3474 519 5 economic economic ADJ cjel-3474 519 6 development development NOUN cjel-3474 519 7 value value NOUN cjel-3474 519 8 from from ADP cjel-3474 519 9 the the DET cjel-3474 519 10 contribution contribution NOUN cjel-3474 519 11 . . PUNCT cjel-3474 520 1 unlike unlike ADP cjel-3474 520 2 the the DET cjel-3474 520 3 value value NOUN cjel-3474 520 4 of of ADP cjel-3474 520 5 other other ADJ cjel-3474 520 6 types type NOUN cjel-3474 520 7 of of ADP cjel-3474 520 8 charitable charitable ADJ cjel-3474 520 9 contributions contribution NOUN cjel-3474 520 10 , , PUNCT cjel-3474 520 11 easement easement ADJ cjel-3474 520 12 value value NOUN cjel-3474 520 13 says say VERB cjel-3474 520 14 little little ADJ cjel-3474 520 15 about about ADP cjel-3474 520 16 the the DET cjel-3474 520 17 benefit benefit NOUN cjel-3474 520 18 to to ADP cjel-3474 520 19 charity charity NOUN cjel-3474 520 20 , , PUNCT cjel-3474 520 21 or or CCONJ cjel-3474 520 22 , , PUNCT cjel-3474 520 23 as as SCONJ cjel-3474 520 24 described describe VERB cjel-3474 520 25 here here ADV cjel-3474 520 26 , , PUNCT cjel-3474 520 27 the the DET cjel-3474 520 28 conservation conservation NOUN cjel-3474 520 29 value.82 value.82 PROPN cjel-3474 520 30 foundation foundation PROPN cjel-3474 520 31 . . PUNCT cjel-3474 521 1 see see VERB cjel-3474 521 2 i.r.c i.r.c NOUN cjel-3474 521 3 . . PUNCT cjel-3474 522 1 § § PROPN cjel-3474 522 2 170(b)(1)(a)–(b 170(b)(1)(a)–(b PROPN cjel-3474 522 3 ) ) PUNCT cjel-3474 522 4 . . PUNCT cjel-3474 523 1 77 77 NUM cjel-3474 523 2 . . PUNCT cjel-3474 524 1 transaction transaction NOUN cjel-3474 524 2 costs cost NOUN cjel-3474 524 3 likely likely ADV cjel-3474 524 4 will will AUX cjel-3474 524 5 mean mean VERB cjel-3474 524 6 that that SCONJ cjel-3474 524 7 the the DET cjel-3474 524 8 net net ADJ cjel-3474 524 9 benefit benefit NOUN cjel-3474 524 10 to to ADP cjel-3474 524 11 charity charity NOUN cjel-3474 524 12 is be AUX cjel-3474 524 13 less less ADJ cjel-3474 524 14 than than ADP cjel-3474 524 15 $ $ SYM cjel-3474 524 16 200 200 NUM cjel-3474 524 17 , , PUNCT cjel-3474 524 18 which which PRON cjel-3474 524 19 should should AUX cjel-3474 524 20 be be AUX cjel-3474 524 21 factored factor VERB cjel-3474 524 22 into into ADP cjel-3474 524 23 the the DET cjel-3474 524 24 benefit benefit NOUN cjel-3474 524 25 calculation calculation NOUN cjel-3474 524 26 , , PUNCT cjel-3474 524 27 and and CCONJ cjel-3474 524 28 also also ADV cjel-3474 524 29 affect affect VERB cjel-3474 524 30 the the DET cjel-3474 524 31 efficiency efficiency NOUN cjel-3474 524 32 calculus calculus NOUN cjel-3474 524 33 for for ADP cjel-3474 524 34 property property NOUN cjel-3474 524 35 contributions contribution NOUN cjel-3474 524 36 generally generally ADV cjel-3474 524 37 . . PUNCT cjel-3474 525 1 thus thus ADV cjel-3474 525 2 , , PUNCT cjel-3474 525 3 the the DET cjel-3474 525 4 value value NOUN cjel-3474 525 5 of of ADP cjel-3474 525 6 the the DET cjel-3474 525 7 property property NOUN cjel-3474 525 8 and and CCONJ cjel-3474 525 9 the the DET cjel-3474 525 10 benefit benefit NOUN cjel-3474 525 11 to to ADP cjel-3474 525 12 charity charity NOUN cjel-3474 525 13 often often ADV cjel-3474 525 14 will will AUX cjel-3474 525 15 not not PART cjel-3474 525 16 be be AUX cjel-3474 525 17 the the DET cjel-3474 525 18 same same ADJ cjel-3474 525 19 . . PUNCT cjel-3474 526 1 further far ADV cjel-3474 526 2 , , PUNCT cjel-3474 526 3 the the DET cjel-3474 526 4 charity charity NOUN cjel-3474 526 5 may may AUX cjel-3474 526 6 sell sell VERB cjel-3474 526 7 the the DET cjel-3474 526 8 property property NOUN cjel-3474 526 9 at at ADP cjel-3474 526 10 well well ADV cjel-3474 526 11 below below ADV cjel-3474 526 12 ( ( PUNCT cjel-3474 526 13 or or CCONJ cjel-3474 526 14 above above ADV cjel-3474 526 15 ) ) PUNCT cjel-3474 526 16 the the DET cjel-3474 526 17 amount amount NOUN cjel-3474 526 18 deducted deduct VERB cjel-3474 526 19 . . PUNCT cjel-3474 527 1 but but CCONJ cjel-3474 527 2 . . PUNCT cjel-3474 528 1 as as ADP cjel-3474 528 2 a a DET cjel-3474 528 3 general general ADJ cjel-3474 528 4 matter matter NOUN cjel-3474 528 5 , , PUNCT cjel-3474 528 6 the the DET cjel-3474 528 7 value value NOUN cjel-3474 528 8 of of ADP cjel-3474 528 9 the the DET cjel-3474 528 10 property property NOUN cjel-3474 528 11 represents represent VERB cjel-3474 528 12 the the DET cjel-3474 528 13 benefit benefit NOUN cjel-3474 528 14 to to ADP cjel-3474 528 15 charity charity NOUN cjel-3474 528 16 . . PUNCT cjel-3474 529 1 whether whether SCONJ cjel-3474 529 2 the the DET cjel-3474 529 3 deduction deduction NOUN cjel-3474 529 4 equals equal VERB cjel-3474 529 5 fair fair ADJ cjel-3474 529 6 market market NOUN cjel-3474 529 7 value value NOUN cjel-3474 529 8 depends depend VERB cjel-3474 529 9 upon upon SCONJ cjel-3474 529 10 the the DET cjel-3474 529 11 charity charity NOUN cjel-3474 529 12 ’s ’s PART cjel-3474 529 13 use use NOUN cjel-3474 529 14 of of ADP cjel-3474 529 15 the the DET cjel-3474 529 16 property property NOUN cjel-3474 529 17 and and CCONJ cjel-3474 529 18 the the DET cjel-3474 529 19 timing timing NOUN cjel-3474 529 20 of of ADP cjel-3474 529 21 any any DET cjel-3474 529 22 such such ADJ cjel-3474 529 23 sale sale NOUN cjel-3474 529 24 . . PUNCT cjel-3474 530 1 i.r.c i.r.c NOUN cjel-3474 530 2 . . PUNCT cjel-3474 531 1 § § PROPN cjel-3474 531 2 § § PROPN cjel-3474 531 3 170(e)(1)(b 170(e)(1)(b PROPN cjel-3474 531 4 ) ) PUNCT cjel-3474 531 5 , , PUNCT cjel-3474 531 6 170(e)(7 170(e)(7 NUM cjel-3474 531 7 ) ) PUNCT cjel-3474 531 8 . . PUNCT cjel-3474 532 1 78 78 NUM cjel-3474 532 2 . . PUNCT cjel-3474 533 1 if if SCONJ cjel-3474 533 2 the the DET cjel-3474 533 3 charity charity NOUN cjel-3474 533 4 hangs hang VERB cjel-3474 533 5 the the DET cjel-3474 533 6 painting painting NOUN cjel-3474 533 7 on on ADP cjel-3474 533 8 the the DET cjel-3474 533 9 wall wall NOUN cjel-3474 533 10 , , PUNCT cjel-3474 533 11 the the DET cjel-3474 533 12 charity charity NOUN cjel-3474 533 13 has have AUX cjel-3474 533 14 decided decide VERB cjel-3474 533 15 to to PART cjel-3474 533 16 consume consume VERB cjel-3474 533 17 the the DET cjel-3474 533 18 painting painting NOUN cjel-3474 533 19 and and CCONJ cjel-3474 533 20 is be AUX cjel-3474 533 21 reaping reap VERB cjel-3474 533 22 the the DET cjel-3474 533 23 $ $ SYM cjel-3474 533 24 200 200 NUM cjel-3474 533 25 benefit benefit NOUN cjel-3474 533 26 through through ADP cjel-3474 533 27 use use NOUN cjel-3474 533 28 of of ADP cjel-3474 533 29 the the DET cjel-3474 533 30 property property NOUN cjel-3474 533 31 . . PUNCT cjel-3474 534 1 79 79 NUM cjel-3474 534 2 . . PUNCT cjel-3474 535 1 see see VERB cjel-3474 535 2 joint joint ADJ cjel-3474 535 3 comm comm NOUN cjel-3474 535 4 . . PUNCT cjel-3474 536 1 on on ADP cjel-3474 536 2 taxation taxation NOUN cjel-3474 536 3 , , PUNCT cjel-3474 536 4 supra supra PROPN cjel-3474 536 5 note note PROPN cjel-3474 536 6 14 14 NUM cjel-3474 536 7 , , PUNCT cjel-3474 536 8 at at ADP cjel-3474 536 9 293–307 293–307 NUM cjel-3474 536 10 ( ( PUNCT cjel-3474 536 11 considering consider VERB cjel-3474 536 12 various various ADJ cjel-3474 536 13 options option NOUN cjel-3474 536 14 for for ADP cjel-3474 536 15 reform reform NOUN cjel-3474 536 16 and and CCONJ cjel-3474 536 17 proposing propose VERB cjel-3474 536 18 a a DET cjel-3474 536 19 basis basis NOUN cjel-3474 536 20 deduction deduction NOUN cjel-3474 536 21 for for ADP cjel-3474 536 22 charitable charitable ADJ cjel-3474 536 23 contributions contribution NOUN cjel-3474 536 24 of of ADP cjel-3474 536 25 appreciated appreciated ADJ cjel-3474 536 26 property property NOUN cjel-3474 536 27 ) ) PUNCT cjel-3474 536 28 ; ; PUNCT cjel-3474 536 29 daniel daniel PROPN cjel-3474 536 30 halperin halperin PROPN cjel-3474 536 31 , , PUNCT cjel-3474 536 32 a a DET cjel-3474 536 33 charitable charitable ADJ cjel-3474 536 34 contribution contribution NOUN cjel-3474 536 35 of of ADP cjel-3474 536 36 appreciated appreciated ADJ cjel-3474 536 37 property property NOUN cjel-3474 536 38 and and CCONJ cjel-3474 536 39 the the DET cjel-3474 536 40 realization realization NOUN cjel-3474 536 41 of of ADP cjel-3474 536 42 built build VERB cjel-3474 536 43 - - PUNCT cjel-3474 536 44 in in ADP cjel-3474 536 45 gains gain NOUN cjel-3474 536 46 , , PUNCT cjel-3474 536 47 56 56 NUM cjel-3474 536 48 tax tax NOUN cjel-3474 536 49 l. l. PROPN cjel-3474 536 50 rev rev PROPN cjel-3474 536 51 . . PROPN cjel-3474 536 52 1 1 NUM cjel-3474 536 53 ( ( PUNCT cjel-3474 536 54 2002 2002 NUM cjel-3474 536 55 ) ) PUNCT cjel-3474 536 56 ( ( PUNCT cjel-3474 536 57 arguing argue VERB cjel-3474 536 58 that that SCONJ cjel-3474 536 59 taxation taxation NOUN cjel-3474 536 60 of of ADP cjel-3474 536 61 built build VERB cjel-3474 536 62 in in ADP cjel-3474 536 63 long long ADJ cjel-3474 536 64 - - PUNCT cjel-3474 536 65 term term NOUN cjel-3474 536 66 capital capital NOUN cjel-3474 536 67 gains gain NOUN cjel-3474 536 68 should should AUX cjel-3474 536 69 occur occur VERB cjel-3474 536 70 for for ADP cjel-3474 536 71 contributions contribution NOUN cjel-3474 536 72 of of ADP cjel-3474 536 73 appreciated appreciated ADJ cjel-3474 536 74 property property NOUN cjel-3474 536 75 to to ADP cjel-3474 536 76 charity charity NOUN cjel-3474 536 77 ) ) PUNCT cjel-3474 536 78 . . PUNCT cjel-3474 537 1 80 80 NUM cjel-3474 537 2 . . PUNCT cjel-3474 537 3 overvalued overvalue VERB cjel-3474 537 4 property property NOUN cjel-3474 537 5 , , PUNCT cjel-3474 537 6 of of ADP cjel-3474 537 7 course course NOUN cjel-3474 537 8 , , PUNCT cjel-3474 537 9 means mean VERB cjel-3474 537 10 that that SCONJ cjel-3474 537 11 the the DET cjel-3474 537 12 benefit benefit NOUN cjel-3474 537 13 to to ADP cjel-3474 537 14 charity charity NOUN cjel-3474 537 15 also also ADV cjel-3474 537 16 is be AUX cjel-3474 537 17 overstated overstate VERB cjel-3474 537 18 . . PUNCT cjel-3474 538 1 note note VERB cjel-3474 538 2 that that SCONJ cjel-3474 538 3 the the DET cjel-3474 538 4 fair fair ADJ cjel-3474 538 5 market market NOUN cjel-3474 538 6 value value NOUN cjel-3474 538 7 measure measure NOUN cjel-3474 538 8 of of ADP cjel-3474 538 9 the the DET cjel-3474 538 10 benefit benefit NOUN cjel-3474 538 11 to to ADP cjel-3474 538 12 charity charity NOUN cjel-3474 538 13 is be AUX cjel-3474 538 14 not not PART cjel-3474 538 15 the the DET cjel-3474 538 16 same same ADJ cjel-3474 538 17 as as ADP cjel-3474 538 18 the the DET cjel-3474 538 19 “ " PUNCT cjel-3474 538 20 social social ADJ cjel-3474 538 21 worth worth NOUN cjel-3474 538 22 ” " PUNCT cjel-3474 538 23 of of ADP cjel-3474 538 24 the the DET cjel-3474 538 25 contribution contribution NOUN cjel-3474 538 26 . . PUNCT cjel-3474 539 1 for for ADP cjel-3474 539 2 example example NOUN cjel-3474 539 3 , , PUNCT cjel-3474 539 4 a a DET cjel-3474 539 5 contribution contribution NOUN cjel-3474 539 6 of of ADP cjel-3474 539 7 a a DET cjel-3474 539 8 painting painting NOUN cjel-3474 539 9 valued value VERB cjel-3474 539 10 at at ADP cjel-3474 539 11 $ $ SYM cjel-3474 539 12 200 200 NUM cjel-3474 539 13 million million NUM cjel-3474 539 14 does do AUX cjel-3474 539 15 not not PART cjel-3474 539 16 necessarily necessarily ADV cjel-3474 539 17 produce produce VERB cjel-3474 539 18 $ $ SYM cjel-3474 539 19 200 200 NUM cjel-3474 539 20 million million NUM cjel-3474 539 21 worth worth NOUN cjel-3474 539 22 of of ADP cjel-3474 539 23 social social ADJ cjel-3474 539 24 good good NOUN cjel-3474 539 25 . . PUNCT cjel-3474 540 1 but but CCONJ cjel-3474 540 2 because because SCONJ cjel-3474 540 3 there there PRON cjel-3474 540 4 is be VERB cjel-3474 540 5 a a DET cjel-3474 540 6 market market NOUN cjel-3474 540 7 for for ADP cjel-3474 540 8 the the DET cjel-3474 540 9 painting painting NOUN cjel-3474 540 10 and and CCONJ cjel-3474 540 11 its its PRON cjel-3474 540 12 value value NOUN cjel-3474 540 13 is be AUX cjel-3474 540 14 known know VERB cjel-3474 540 15 , , PUNCT cjel-3474 540 16 the the DET cjel-3474 540 17 market market NOUN cjel-3474 540 18 value value NOUN cjel-3474 540 19 does do AUX cjel-3474 540 20 represent represent VERB cjel-3474 540 21 the the DET cjel-3474 540 22 benefit benefit NOUN cjel-3474 540 23 received receive VERB cjel-3474 540 24 by by ADP cjel-3474 540 25 the the DET cjel-3474 540 26 charity charity NOUN cjel-3474 540 27 because because SCONJ cjel-3474 540 28 the the DET cjel-3474 540 29 charity charity NOUN cjel-3474 540 30 can can AUX cjel-3474 540 31 sell sell VERB cjel-3474 540 32 the the DET cjel-3474 540 33 painting painting NOUN cjel-3474 540 34 and and CCONJ cjel-3474 540 35 use use VERB cjel-3474 540 36 the the DET cjel-3474 540 37 proceeds proceed NOUN cjel-3474 540 38 for for ADP cjel-3474 540 39 other other ADJ cjel-3474 540 40 things thing NOUN cjel-3474 540 41 , , PUNCT cjel-3474 540 42 or or CCONJ cjel-3474 540 43 hang hang VERB cjel-3474 540 44 the the DET cjel-3474 540 45 painting painting NOUN cjel-3474 540 46 on on ADP cjel-3474 540 47 the the DET cjel-3474 540 48 wall wall NOUN cjel-3474 540 49 . . PUNCT cjel-3474 541 1 in in ADP cjel-3474 541 2 either either DET cjel-3474 541 3 case case NOUN cjel-3474 541 4 , , PUNCT cjel-3474 541 5 the the DET cjel-3474 541 6 charity charity NOUN cjel-3474 541 7 has have VERB cjel-3474 541 8 an an DET cjel-3474 541 9 asset asset NOUN cjel-3474 541 10 worth worth ADJ cjel-3474 541 11 $ $ SYM cjel-3474 541 12 200 200 NUM cjel-3474 541 13 million million NUM cjel-3474 541 14 . . PUNCT cjel-3474 542 1 81 81 NUM cjel-3474 542 2 . . PUNCT cjel-3474 543 1 see see VERB cjel-3474 543 2 supra supra PROPN cjel-3474 543 3 part part PROPN cjel-3474 543 4 i.a i.a PROPN cjel-3474 543 5 . . PROPN cjel-3474 543 6 82 82 NUM cjel-3474 543 7 . . PUNCT cjel-3474 544 1 other other ADJ cjel-3474 544 2 commentators commentator NOUN cjel-3474 544 3 have have AUX cjel-3474 544 4 made make VERB cjel-3474 544 5 this this DET cjel-3474 544 6 point point NOUN cjel-3474 544 7 . . PUNCT cjel-3474 545 1 see see PROPN cjel-3474 545 2 eagle eagle PROPN cjel-3474 545 3 , , PUNCT cjel-3474 545 4 supra supra PROPN cjel-3474 545 5 note note PROPN cjel-3474 545 6 14 14 NUM cjel-3474 545 7 , , PUNCT cjel-3474 545 8 at at ADP cjel-3474 545 9 87 87 NUM cjel-3474 545 10 ( ( PUNCT cjel-3474 545 11 “ " PUNCT cjel-3474 545 12 [ [ X cjel-3474 545 13 t]he t]he ADJ cjel-3474 545 14 ‘ ' PUNCT cjel-3474 545 15 before before ADV cjel-3474 545 16 and and CCONJ cjel-3474 545 17 after after ADP cjel-3474 545 18 ’ ' PUNCT cjel-3474 545 19 valuation valuation NOUN cjel-3474 545 20 method method NOUN cjel-3474 545 21 estimates estimate VERB cjel-3474 545 22 the the DET cjel-3474 545 23 value value NOUN cjel-3474 545 24 of of ADP cjel-3474 545 25 lost lose VERB cjel-3474 545 26 development development NOUN cjel-3474 545 27 rights right NOUN cjel-3474 545 28 . . PUNCT cjel-3474 545 29 . . PUNCT cjel-3474 545 30 . . PUNCT cjel-3474 545 31 . . PUNCT cjel-3474 546 1 however however ADV cjel-3474 546 2 , , PUNCT cjel-3474 546 3 the the DET cjel-3474 546 4 value value NOUN cjel-3474 546 5 that that PRON cjel-3474 546 6 the the DET cjel-3474 546 7 public public NOUN cjel-3474 546 8 receives receive VERB cjel-3474 546 9 for for ADP cjel-3474 546 10 this this DET cjel-3474 546 11 expenditure expenditure NOUN cjel-3474 546 12 is be AUX cjel-3474 546 13 not not PART cjel-3474 546 14 necessarily necessarily ADV cjel-3474 546 15 correlated correlate VERB cjel-3474 546 16 to to ADP cjel-3474 546 17 the the DET cjel-3474 546 18 value value NOUN cjel-3474 546 19 of of ADP cjel-3474 546 20 the the DET cjel-3474 546 21 development development NOUN cjel-3474 546 22 rights right NOUN cjel-3474 546 23 . . PUNCT cjel-3474 547 1 rather rather ADV cjel-3474 547 2 , , PUNCT cjel-3474 547 3 the the DET cjel-3474 547 4 public public ADJ cjel-3474 547 5 benefit benefit NOUN cjel-3474 547 6 is be AUX cjel-3474 547 7 related relate VERB cjel-3474 547 8 to to ADP cjel-3474 547 9 the the DET cjel-3474 547 10 ecological ecological ADJ cjel-3474 547 11 or or CCONJ cjel-3474 547 12 aesthetic aesthetic ADJ cjel-3474 547 13 value value NOUN cjel-3474 547 14 of of ADP cjel-3474 547 15 protecting protect VERB cjel-3474 547 16 the the DET cjel-3474 547 17 land land NOUN cjel-3474 547 18 from from ADP cjel-3474 547 19 development development NOUN cjel-3474 547 20 . . PUNCT cjel-3474 547 21 ” " PUNCT cjel-3474 547 22 ) ) PUNCT cjel-3474 547 23 ; ; PUNCT cjel-3474 547 24 mclaughlin mclaughlin PROPN cjel-3474 547 25 , , PUNCT cjel-3474 547 26 supra supra PROPN cjel-3474 547 27 note note NOUN cjel-3474 547 28 2 2 NUM cjel-3474 547 29 , , PUNCT cjel-3474 547 30 at at ADP cjel-3474 547 31 71 71 NUM cjel-3474 547 32 ( ( PUNCT cjel-3474 547 33 “ " PUNCT cjel-3474 547 34 [ [ X cjel-3474 547 35 t]he t]he ADV cjel-3474 547 36 before before ADV cjel-3474 547 37 and and CCONJ cjel-3474 547 38 after after ADP cjel-3474 547 39 method method NOUN cjel-3474 547 40 does do AUX cjel-3474 547 41 not not PART cjel-3474 547 42 in in ADP cjel-3474 547 43 any any DET cjel-3474 547 44 way way NOUN cjel-3474 547 45 measure measure NOUN cjel-3474 547 46 the the DET cjel-3474 547 47 value value NOUN cjel-3474 547 48 of of ADP cjel-3474 547 49 those those DET cjel-3474 547 50 public public ADJ cjel-3474 547 51 goods good NOUN cjel-3474 547 52 . . PUNCT cjel-3474 548 1 instead instead ADV cjel-3474 548 2 , , PUNCT cjel-3474 548 3 the the DET cjel-3474 548 4 before before ADV cjel-3474 548 5 and and CCONJ cjel-3474 548 6 after after ADP cjel-3474 548 7 method method NOUN cjel-3474 548 8 measures measure NOUN cjel-3474 548 9 only only ADV cjel-3474 548 10 the the DET cjel-3474 548 11 market market NOUN cjel-3474 548 12 cost cost NOUN cjel-3474 548 13 of of ADP cjel-3474 548 14 an an DET cjel-3474 548 15 easement easement ADJ cjel-3474 548 16 donation donation NOUN cjel-3474 548 17 , , PUNCT cjel-3474 548 18 or or CCONJ cjel-3474 548 19 the the DET cjel-3474 548 20 extent extent NOUN cjel-3474 548 21 to to PART cjel-3474 548 22 which which PRON cjel-3474 548 23 placing place VERB cjel-3474 548 24 permanent permanent ADJ cjel-3474 548 25 restrictions restriction NOUN cjel-3474 548 26 on on ADP cjel-3474 548 27 the the DET cjel-3474 548 28 development development NOUN cjel-3474 548 29 and and CCONJ cjel-3474 548 30 use use NOUN cjel-3474 548 31 of of ADP cjel-3474 548 32 land land NOUN cjel-3474 548 33 reduces reduce VERB cjel-3474 548 34 the the DET cjel-3474 548 35 fair fair ADJ cjel-3474 548 36 market market NOUN cjel-3474 548 37 value value NOUN cjel-3474 548 38 of of ADP cjel-3474 548 39 the the DET cjel-3474 548 40 land land NOUN cjel-3474 548 41 . . PUNCT cjel-3474 548 42 ” " PUNCT cjel-3474 548 43 ) ) PUNCT cjel-3474 548 44 . . PUNCT cjel-3474 549 1 however however ADV cjel-3474 549 2 , , PUNCT cjel-3474 549 3 when when SCONJ cjel-3474 549 4 the the DET cjel-3474 549 5 disconnect disconnect NOUN cjel-3474 549 6 between between ADP cjel-3474 549 7 easement easement NOUN cjel-3474 549 8 and and CCONJ cjel-3474 549 9 conservation conservation NOUN cjel-3474 549 10 value value NOUN cjel-3474 549 11 is be AUX cjel-3474 549 12 mentioned mention VERB cjel-3474 549 13 by by ADP cjel-3474 549 14 commentators commentator NOUN cjel-3474 549 15 , , PUNCT cjel-3474 549 16 it it PRON cjel-3474 549 17 is be AUX cjel-3474 549 18 mostly mostly ADV cjel-3474 549 19 in in ADP cjel-3474 549 20 passing pass VERB cjel-3474 549 21 . . PUNCT cjel-3474 550 1 see see VERB cjel-3474 550 2 , , PUNCT cjel-3474 550 3 22 22 NUM cjel-3474 550 4 columbia columbia PROPN cjel-3474 550 5 journal journal PROPN cjel-3474 550 6 of of ADP cjel-3474 550 7 environmental environmental ADJ cjel-3474 550 8 law law NOUN cjel-3474 551 1 [ [ X cjel-3474 551 2 vol vol NOUN cjel-3474 551 3 . . PUNCT cjel-3474 552 1 37:1 37:1 NUM cjel-3474 552 2     SPACE cjel-3474 552 3 the the DET cjel-3474 552 4 fact fact NOUN cjel-3474 552 5 that that SCONJ cjel-3474 552 6 an an DET cjel-3474 552 7 easement easement NOUN cjel-3474 552 8 may may AUX cjel-3474 552 9 be be AUX cjel-3474 552 10 worth worth ADJ cjel-3474 552 11 $ $ SYM cjel-3474 552 12 1 1 NUM cjel-3474 552 13 million million NUM cjel-3474 552 14 according accord VERB cjel-3474 552 15 to to ADP cjel-3474 552 16 the the DET cjel-3474 552 17 before before NOUN cjel-3474 552 18 - - PUNCT cjel-3474 552 19 and and CCONJ cjel-3474 552 20 - - PUNCT cjel-3474 552 21 after after ADJ cjel-3474 552 22 method method NOUN cjel-3474 552 23 does do AUX cjel-3474 552 24 not not PART cjel-3474 552 25 mean mean VERB cjel-3474 552 26 that that SCONJ cjel-3474 552 27 there there PRON cjel-3474 552 28 is be VERB cjel-3474 552 29 a a DET cjel-3474 552 30 $ $ SYM cjel-3474 552 31 1 1 NUM cjel-3474 552 32 million million NUM cjel-3474 552 33 benefit benefit NOUN cjel-3474 552 34 to to ADP cjel-3474 552 35 charity charity NOUN cjel-3474 552 36 . . PUNCT cjel-3474 553 1 for for ADP cjel-3474 553 2 example example NOUN cjel-3474 553 3 , , PUNCT cjel-3474 553 4 if if SCONJ cjel-3474 553 5 a a DET cjel-3474 553 6 $ $ SYM cjel-3474 553 7 1 1 NUM cjel-3474 553 8 million million NUM cjel-3474 553 9 easement easement NOUN cjel-3474 553 10 protected protect VERB cjel-3474 553 11 the the DET cjel-3474 553 12 habitat habitat NOUN cjel-3474 553 13 of of ADP cjel-3474 553 14 an an DET cjel-3474 553 15 endangered endangered ADJ cjel-3474 553 16 species specie NOUN cjel-3474 553 17 , , PUNCT cjel-3474 553 18 clearly clearly ADV cjel-3474 553 19 there there PRON cjel-3474 553 20 is be VERB cjel-3474 553 21 a a DET cjel-3474 553 22 benefit benefit NOUN cjel-3474 553 23 to to ADP cjel-3474 553 24 charity charity NOUN cjel-3474 553 25 from from ADP cjel-3474 553 26 the the DET cjel-3474 553 27 contribution contribution NOUN cjel-3474 553 28 . . PUNCT cjel-3474 554 1 but but CCONJ cjel-3474 554 2 the the DET cjel-3474 554 3 $ $ SYM cjel-3474 554 4 1 1 NUM cjel-3474 554 5 million million NUM cjel-3474 554 6 valuation valuation NOUN cjel-3474 554 7 reflects reflect VERB cjel-3474 554 8 what what PRON cjel-3474 554 9 is be AUX cjel-3474 554 10 lost lose VERB cjel-3474 554 11 , , PUNCT cjel-3474 554 12 not not PART cjel-3474 554 13 the the DET cjel-3474 554 14 affirmative affirmative ADJ cjel-3474 554 15 value value NOUN cjel-3474 554 16 of of ADP cjel-3474 554 17 endangered endanger VERB cjel-3474 554 18 species specie NOUN cjel-3474 554 19 protection.83 protection.83 ADV cjel-3474 554 20 this this DET cjel-3474 554 21 disconnect disconnect NOUN cjel-3474 554 22 between between ADP cjel-3474 554 23 the the DET cjel-3474 554 24 value value NOUN cjel-3474 554 25 of of ADP cjel-3474 554 26 the the DET cjel-3474 554 27 contribution contribution NOUN cjel-3474 554 28 for for ADP cjel-3474 554 29 tax tax NOUN cjel-3474 554 30 purposes purpose NOUN cjel-3474 554 31 and and CCONJ cjel-3474 554 32 the the DET cjel-3474 554 33 actual actual ADJ cjel-3474 554 34 conservation conservation NOUN cjel-3474 554 35 value value NOUN cjel-3474 554 36 means mean VERB cjel-3474 554 37 that that SCONJ cjel-3474 554 38 , , PUNCT cjel-3474 554 39 as as ADP cjel-3474 554 40 an an DET cjel-3474 554 41 initial initial ADJ cjel-3474 554 42 matter matter NOUN cjel-3474 554 43 , , PUNCT cjel-3474 554 44 we we PRON cjel-3474 554 45 do do AUX cjel-3474 554 46 not not PART cjel-3474 554 47 know know VERB cjel-3474 554 48 or or CCONJ cjel-3474 554 49 even even ADV cjel-3474 554 50 have have VERB cjel-3474 554 51 a a DET cjel-3474 554 52 ballpark ballpark ADJ cjel-3474 554 53 figure figure NOUN cjel-3474 554 54 to to PART cjel-3474 554 55 use use VERB cjel-3474 554 56 as as ADP cjel-3474 554 57 an an DET cjel-3474 554 58 estimate estimate NOUN cjel-3474 554 59 for for ADP cjel-3474 554 60 the the DET cjel-3474 554 61 value value NOUN cjel-3474 554 62 of of ADP cjel-3474 554 63 the the DET cjel-3474 554 64 conservation conservation NOUN cjel-3474 554 65 benefit benefit NOUN cjel-3474 554 66 represented represent VERB cjel-3474 554 67 by by ADP cjel-3474 554 68 conservation conservation NOUN cjel-3474 554 69 easements,84 easements,84 NOUN cjel-3474 554 70 making make VERB cjel-3474 554 71 an an DET cjel-3474 554 72 efficiency efficiency NOUN cjel-3474 554 73 determination determination NOUN cjel-3474 554 74 even even ADV cjel-3474 554 75 more more ADV cjel-3474 554 76 challenging challenging ADJ cjel-3474 554 77 than than ADP cjel-3474 554 78 in in ADP cjel-3474 554 79 the the DET cjel-3474 554 80 normal normal ADJ cjel-3474 554 81 case.85 case.85 NOUN cjel-3474 554 82 in in ADP cjel-3474 554 83 addition addition NOUN cjel-3474 554 84 , , PUNCT cjel-3474 554 85 the the DET cjel-3474 554 86 false false ADJ cjel-3474 554 87 identity identity NOUN cjel-3474 554 88 of of ADP cjel-3474 554 89 easement easement ADJ cjel-3474 554 90 value value NOUN cjel-3474 554 91 and and CCONJ cjel-3474 554 92 conservation conservation NOUN cjel-3474 554 93 benefit benefit NOUN cjel-3474 554 94 has have AUX cjel-3474 554 95 meant mean VERB cjel-3474 554 96 that that SCONJ cjel-3474 554 97 , , PUNCT cjel-3474 554 98 to to ADP cjel-3474 554 99 a a DET cjel-3474 554 100 certain certain ADJ cjel-3474 554 101 extent extent NOUN cjel-3474 554 102 , , PUNCT cjel-3474 554 103 the the DET cjel-3474 554 104 overall overall ADJ cjel-3474 554 105 efficiency efficiency NOUN cjel-3474 554 106 of of ADP cjel-3474 554 107 the the DET cjel-3474 554 108 easement easement ADJ cjel-3474 554 109 program program NOUN cjel-3474 554 110 has have AUX cjel-3474 554 111 been be AUX cjel-3474 554 112 taken take VERB cjel-3474 554 113 for for ADP cjel-3474 554 114 granted.86 granted.86 NOUN cjel-3474 554 115 because because SCONJ cjel-3474 554 116 the the DET cjel-3474 554 117 normal normal ADJ cjel-3474 554 118 case case NOUN cjel-3474 554 119 of of ADP cjel-3474 554 120 the the DET cjel-3474 554 121 e.g. e.g. ADJ cjel-3474 554 122 , , PUNCT cjel-3474 554 123 mclaughlin mclaughlin PROPN cjel-3474 554 124 , , PUNCT cjel-3474 554 125 supra supra PROPN cjel-3474 554 126 note note NOUN cjel-3474 554 127 2 2 NUM cjel-3474 554 128 , , PUNCT cjel-3474 554 129 at at ADP cjel-3474 554 130 71 71 NUM cjel-3474 554 131 . . PUNCT cjel-3474 555 1 as as ADP cjel-3474 555 2 discussed discuss VERB cjel-3474 555 3 infra infra NOUN cjel-3474 555 4 in in ADP cjel-3474 555 5 part part PROPN cjel-3474 555 6 ii ii PROPN cjel-3474 555 7 , , PUNCT cjel-3474 555 8 this this DET cjel-3474 555 9 article article NOUN cjel-3474 555 10 argues argue VERB cjel-3474 555 11 that that SCONJ cjel-3474 555 12 the the DET cjel-3474 555 13 issue issue NOUN cjel-3474 555 14 is be AUX cjel-3474 555 15 important important ADJ cjel-3474 555 16 to to ADP cjel-3474 555 17 understanding understand VERB cjel-3474 555 18 weaknesses weakness NOUN cjel-3474 555 19 in in ADP cjel-3474 555 20 the the DET cjel-3474 555 21 design design NOUN cjel-3474 555 22 of of ADP cjel-3474 555 23 the the DET cjel-3474 555 24 conservation conservation NOUN cjel-3474 555 25 easement easement ADJ cjel-3474 555 26 tax tax NOUN cjel-3474 555 27 expenditure expenditure NOUN cjel-3474 555 28 . . PUNCT cjel-3474 556 1 83 83 NUM cjel-3474 556 2 . . PUNCT cjel-3474 557 1 conservation conservation NOUN cjel-3474 557 2 value value NOUN cjel-3474 557 3 is be AUX cjel-3474 557 4 ( ( PUNCT cjel-3474 557 5 or or CCONJ cjel-3474 557 6 should should AUX cjel-3474 557 7 be be AUX cjel-3474 557 8 ) ) PUNCT cjel-3474 557 9 based base VERB cjel-3474 557 10 on on ADP cjel-3474 557 11 the the DET cjel-3474 557 12 value value NOUN cjel-3474 557 13 of of ADP cjel-3474 557 14 preserving preserve VERB cjel-3474 557 15 the the DET cjel-3474 557 16 species specie NOUN cjel-3474 557 17 at at ADP cjel-3474 557 18 risk risk NOUN cjel-3474 557 19 , , PUNCT cjel-3474 557 20 and and CCONJ cjel-3474 557 21 not not PART cjel-3474 557 22 on on ADP cjel-3474 557 23 the the DET cjel-3474 557 24 fact fact NOUN cjel-3474 557 25 that that SCONJ cjel-3474 557 26 the the DET cjel-3474 557 27 property property NOUN cjel-3474 557 28 may may AUX cjel-3474 557 29 not not PART cjel-3474 557 30 be be AUX cjel-3474 557 31 developed develop VERB cjel-3474 557 32 . . PUNCT cjel-3474 558 1 thus thus ADV cjel-3474 558 2 , , PUNCT cjel-3474 558 3 a a DET cjel-3474 558 4 property property NOUN cjel-3474 558 5 could could AUX cjel-3474 558 6 have have VERB cjel-3474 558 7 a a DET cjel-3474 558 8 high high ADJ cjel-3474 558 9 development development NOUN cjel-3474 558 10 value value NOUN cjel-3474 558 11 and and CCONJ cjel-3474 558 12 a a DET cjel-3474 558 13 low low ADJ cjel-3474 558 14 conservation conservation NOUN cjel-3474 558 15 value value NOUN cjel-3474 558 16 , , PUNCT cjel-3474 558 17 or or CCONJ cjel-3474 558 18 vice vice NOUN cjel-3474 558 19 versa versa ADV cjel-3474 558 20 — — PUNCT cjel-3474 558 21 the the DET cjel-3474 558 22 two two NUM cjel-3474 558 23 are be AUX cjel-3474 558 24 not not PART cjel-3474 558 25 necessarily necessarily ADV cjel-3474 558 26 linked link VERB cjel-3474 558 27 . . PUNCT cjel-3474 559 1 84 84 NUM cjel-3474 559 2 . . PUNCT cjel-3474 560 1 indeed indeed ADV cjel-3474 560 2 , , PUNCT cjel-3474 560 3 in in ADP cjel-3474 560 4 light light NOUN cjel-3474 560 5 of of ADP cjel-3474 560 6 the the DET cjel-3474 560 7 uncertainty uncertainty NOUN cjel-3474 560 8 of of ADP cjel-3474 560 9 the the DET cjel-3474 560 10 public public ADJ cjel-3474 560 11 benefit benefit NOUN cjel-3474 560 12 provided provide VERB cjel-3474 560 13 by by ADP cjel-3474 560 14 conservation conservation NOUN cjel-3474 560 15 easements easement NOUN cjel-3474 560 16 , , PUNCT cjel-3474 560 17 professor professor PROPN cjel-3474 560 18 daniel daniel PROPN cjel-3474 560 19 halperin halperin PROPN cjel-3474 560 20 has have AUX cjel-3474 560 21 concluded conclude VERB cjel-3474 560 22 that that SCONJ cjel-3474 560 23 “ " PUNCT cjel-3474 560 24 the the DET cjel-3474 560 25 revenue revenue NOUN cjel-3474 560 26 loss loss NOUN cjel-3474 560 27 from from ADP cjel-3474 560 28 the the DET cjel-3474 560 29 charitable charitable ADJ cjel-3474 560 30 deductions deduction NOUN cjel-3474 560 31 for for ADP cjel-3474 560 32 easement easement ADJ cjel-3474 560 33 donations donation NOUN cjel-3474 560 34 might might AUX cjel-3474 560 35 well well ADV cjel-3474 560 36 be be AUX cjel-3474 560 37 far far ADV cjel-3474 560 38 more more ADJ cjel-3474 560 39 than than ADP cjel-3474 560 40 the the DET cjel-3474 560 41 public public ADJ cjel-3474 560 42 benefit benefit NOUN cjel-3474 560 43 provided provide VERB cjel-3474 560 44 . . PUNCT cjel-3474 560 45 ” " PUNCT cjel-3474 561 1 halperin halperin PROPN cjel-3474 561 2 , , PUNCT cjel-3474 561 3 supra supra PROPN cjel-3474 561 4 note note PROPN cjel-3474 561 5 14 14 NUM cjel-3474 561 6 , , PUNCT cjel-3474 561 7 at at ADP cjel-3474 561 8 32 32 NUM cjel-3474 561 9 ( ( PUNCT cjel-3474 561 10 emphasis emphasis NOUN cjel-3474 561 11 added add VERB cjel-3474 561 12 ) ) PUNCT cjel-3474 561 13 . . PUNCT cjel-3474 562 1 85 85 NUM cjel-3474 562 2 . . X cjel-3474 563 1 for for ADP cjel-3474 563 2 instance instance NOUN cjel-3474 563 3 , , PUNCT cjel-3474 563 4 normally normally ADV cjel-3474 563 5 , , PUNCT cjel-3474 563 6 the the DET cjel-3474 563 7 overall overall ADJ cjel-3474 563 8 efficiency efficiency NOUN cjel-3474 563 9 of of ADP cjel-3474 563 10 the the DET cjel-3474 563 11 charitable charitable ADJ cjel-3474 563 12 deduction deduction NOUN cjel-3474 563 13 depends depend VERB cjel-3474 563 14 more more ADV cjel-3474 563 15 on on ADP cjel-3474 563 16 causation causation NOUN cjel-3474 563 17 or or CCONJ cjel-3474 563 18 responsiveness responsiveness NOUN cjel-3474 563 19 , , PUNCT cjel-3474 563 20 and and CCONJ cjel-3474 563 21 less less ADV cjel-3474 563 22 on on ADP cjel-3474 563 23 defining define VERB cjel-3474 563 24 the the DET cjel-3474 563 25 charitable charitable ADJ cjel-3474 563 26 benefit benefit NOUN cjel-3474 563 27 . . PUNCT cjel-3474 564 1 to to ADP cjel-3474 564 2 the the DET cjel-3474 564 3 extent extent NOUN cjel-3474 564 4 that that SCONJ cjel-3474 564 5 a a DET cjel-3474 564 6 charitable charitable ADJ cjel-3474 564 7 contribution contribution NOUN cjel-3474 564 8 is be AUX cjel-3474 564 9 made make VERB cjel-3474 564 10 because because SCONJ cjel-3474 564 11 of of ADP cjel-3474 564 12 the the DET cjel-3474 564 13 tax tax NOUN cjel-3474 564 14 incentive incentive NOUN cjel-3474 564 15 , , PUNCT cjel-3474 564 16 the the DET cjel-3474 564 17 incentive incentive NOUN cjel-3474 564 18 will will AUX cjel-3474 564 19 be be AUX cjel-3474 564 20 efficient efficient ADJ cjel-3474 564 21 in in ADP cjel-3474 564 22 the the DET cjel-3474 564 23 broad broad ADJ cjel-3474 564 24 sense sense NOUN cjel-3474 564 25 that that SCONJ cjel-3474 564 26 benefits benefit NOUN cjel-3474 564 27 will will AUX cjel-3474 564 28 greatly greatly ADV cjel-3474 564 29 exceed exceed VERB cjel-3474 564 30 costs cost NOUN cjel-3474 564 31 . . PUNCT cjel-3474 565 1 for for ADP cjel-3474 565 2 example example NOUN cjel-3474 565 3 , , PUNCT cjel-3474 565 4 if if SCONJ cjel-3474 565 5 a a DET cjel-3474 565 6 contribution contribution NOUN cjel-3474 565 7 of of ADP cjel-3474 565 8 $ $ SYM cjel-3474 565 9 100 100 NUM cjel-3474 565 10 would would AUX cjel-3474 565 11 not not PART cjel-3474 565 12 have have AUX cjel-3474 565 13 been be AUX cjel-3474 565 14 made make VERB cjel-3474 565 15 but but CCONJ cjel-3474 565 16 for for ADP cjel-3474 565 17 the the DET cjel-3474 565 18 charitable charitable ADJ cjel-3474 565 19 deduction deduction NOUN cjel-3474 565 20 , , PUNCT cjel-3474 565 21 then then ADV cjel-3474 565 22 for for ADP cjel-3474 565 23 a a DET cjel-3474 565 24 donor donor NOUN cjel-3474 565 25 with with ADP cjel-3474 565 26 a a DET cjel-3474 565 27 thirty thirty NUM cjel-3474 565 28 - - PUNCT cjel-3474 565 29 five five NUM cjel-3474 565 30 percent percent NOUN cjel-3474 565 31 marginal marginal ADJ cjel-3474 565 32 tax tax NOUN cjel-3474 565 33 rate rate NOUN cjel-3474 565 34 , , PUNCT cjel-3474 565 35 the the DET cjel-3474 565 36 benefit benefit NOUN cjel-3474 565 37 of of ADP cjel-3474 565 38 $ $ SYM cjel-3474 565 39 100 100 NUM cjel-3474 565 40 of of ADP cjel-3474 565 41 charity charity NOUN cjel-3474 565 42 exceeds exceed VERB cjel-3474 565 43 the the DET cjel-3474 565 44 cost cost NOUN cjel-3474 565 45 to to ADP cjel-3474 565 46 the the DET cjel-3474 565 47 government government NOUN cjel-3474 565 48 of of ADP cjel-3474 565 49 $ $ SYM cjel-3474 565 50 35 35 NUM cjel-3474 565 51 . . PUNCT cjel-3474 566 1 that that PRON cjel-3474 566 2 is is ADV cjel-3474 566 3 , , PUNCT cjel-3474 566 4 the the DET cjel-3474 566 5 government government NOUN cjel-3474 566 6 pays pay VERB cjel-3474 566 7 $ $ SYM cjel-3474 566 8 35 35 NUM cjel-3474 566 9 to to PART cjel-3474 566 10 encourage encourage VERB cjel-3474 566 11 the the DET cjel-3474 566 12 donation donation NOUN cjel-3474 566 13 of of ADP cjel-3474 566 14 $ $ SYM cjel-3474 566 15 100 100 NUM cjel-3474 566 16 to to ADP cjel-3474 566 17 charity charity NOUN cjel-3474 566 18 — — PUNCT cjel-3474 566 19 an an DET cjel-3474 566 20 efficient efficient ADJ cjel-3474 566 21 result result NOUN cjel-3474 566 22 . . PUNCT cjel-3474 567 1 to to ADP cjel-3474 567 2 the the DET cjel-3474 567 3 extent extent NOUN cjel-3474 567 4 many many ADJ cjel-3474 567 5 charitable charitable ADJ cjel-3474 567 6 contributions contribution NOUN cjel-3474 567 7 would would AUX cjel-3474 567 8 be be AUX cjel-3474 567 9 made make VERB cjel-3474 567 10 absent absent ADJ cjel-3474 567 11 the the DET cjel-3474 567 12 charitable charitable ADJ cjel-3474 567 13 contribution contribution NOUN cjel-3474 567 14 deduction deduction NOUN cjel-3474 567 15 , , PUNCT cjel-3474 567 16 the the DET cjel-3474 567 17 deduction deduction NOUN cjel-3474 567 18 becomes become VERB cjel-3474 567 19 less less ADV cjel-3474 567 20 efficient efficient ADJ cjel-3474 567 21 . . PUNCT cjel-3474 568 1 such such ADJ cjel-3474 568 2 responsiveness responsiveness NOUN cjel-3474 568 3 questions question NOUN cjel-3474 568 4 are be AUX cjel-3474 568 5 important important ADJ cjel-3474 568 6 in in ADP cjel-3474 568 7 the the DET cjel-3474 568 8 easement easement ADJ cjel-3474 568 9 context context NOUN cjel-3474 568 10 too too ADV cjel-3474 568 11 , , PUNCT cjel-3474 568 12 but but CCONJ cjel-3474 568 13 before before SCONJ cjel-3474 568 14 they they PRON cjel-3474 568 15 can can AUX cjel-3474 568 16 be be AUX cjel-3474 568 17 assessed assess VERB cjel-3474 568 18 , , PUNCT cjel-3474 568 19 some some DET cjel-3474 568 20 notion notion NOUN cjel-3474 568 21 of of ADP cjel-3474 568 22 the the DET cjel-3474 568 23 conservation conservation NOUN cjel-3474 568 24 benefit benefit NOUN cjel-3474 568 25 and and CCONJ cjel-3474 568 26 overall overall ADJ cjel-3474 568 27 efficiency efficiency NOUN cjel-3474 568 28 of of ADP cjel-3474 568 29 the the DET cjel-3474 568 30 program program NOUN cjel-3474 568 31 should should AUX cjel-3474 568 32 first first ADV cjel-3474 568 33 be be AUX cjel-3474 568 34 developed develop VERB cjel-3474 568 35 . . PUNCT cjel-3474 569 1 86 86 NUM cjel-3474 569 2 . . PUNCT cjel-3474 570 1 this this DET cjel-3474 570 2 type type NOUN cjel-3474 570 3 of of ADP cjel-3474 570 4 analysis analysis NOUN cjel-3474 570 5 has have AUX cjel-3474 570 6 been be AUX cjel-3474 570 7 performed perform VERB cjel-3474 570 8 in in ADP cjel-3474 570 9 the the DET cjel-3474 570 10 easement easement ADJ cjel-3474 570 11 context context NOUN cjel-3474 570 12 to to PART cjel-3474 570 13 justify justify VERB cjel-3474 570 14 the the DET cjel-3474 570 15 program program NOUN cjel-3474 570 16 . . PUNCT cjel-3474 571 1 see see VERB cjel-3474 571 2 , , PUNCT cjel-3474 571 3 e.g. e.g. ADV cjel-3474 571 4 , , PUNCT cjel-3474 571 5 pentz pentz ADJ cjel-3474 571 6 , , PUNCT cjel-3474 571 7 supra supra PROPN cjel-3474 571 8 note note PROPN cjel-3474 571 9 8 8 NUM cjel-3474 571 10 , , PUNCT cjel-3474 571 11 at at ADP cjel-3474 571 12 19 19 NUM cjel-3474 571 13 ( ( PUNCT cjel-3474 571 14 stating state VERB cjel-3474 571 15 that that SCONJ cjel-3474 571 16 a a DET cjel-3474 571 17 credit credit NOUN cjel-3474 571 18 based base VERB cjel-3474 571 19 on on ADP cjel-3474 571 20 a a DET cjel-3474 571 21 percentage percentage NOUN cjel-3474 571 22 of of ADP cjel-3474 571 23 an an DET cjel-3474 571 24 easement easement NOUN cjel-3474 571 25 ’s ’s PART cjel-3474 571 26 value value NOUN cjel-3474 571 27 “ " PUNCT cjel-3474 571 28 ensures ensure VERB cjel-3474 571 29 that that SCONJ cjel-3474 571 30 there there PRON cjel-3474 571 31 is be VERB cjel-3474 571 32 a a DET cjel-3474 571 33 significant significant ADJ cjel-3474 571 34 public public ADJ cjel-3474 571 35 benefit benefit NOUN cjel-3474 571 36 for for ADP cjel-3474 571 37 any any DET cjel-3474 571 38 dollars dollar NOUN cjel-3474 571 39 awarded award VERB cjel-3474 571 40 as as ADP cjel-3474 571 41 tax tax NOUN cjel-3474 571 42 credits credit NOUN cjel-3474 571 43 ” " PUNCT cjel-3474 571 44 because because SCONJ cjel-3474 571 45 , , PUNCT cjel-3474 571 46 for for ADP cjel-3474 571 47 example example NOUN cjel-3474 571 48 , , PUNCT cjel-3474 571 49 “ " PUNCT cjel-3474 571 50 when when SCONJ cjel-3474 571 51 credits credit NOUN cjel-3474 571 52 are be AUX cjel-3474 571 53 valued value VERB cjel-3474 571 54 at at ADP cjel-3474 571 55 50 50 NUM cjel-3474 571 56 - - PUNCT cjel-3474 571 57 percent percent NOUN cjel-3474 571 58 of of ADP cjel-3474 571 59 the the DET cjel-3474 571 60 fair fair ADJ cjel-3474 571 61 market market NOUN cjel-3474 571 62 value value NOUN cjel-3474 571 63 of of ADP cjel-3474 571 64 the the DET cjel-3474 571 65 donation donation NOUN cjel-3474 571 66 , , PUNCT cjel-3474 571 67 the the DET cjel-3474 571 68 public public NOUN cjel-3474 571 69 receives receive VERB cjel-3474 571 70 $ $ SYM cjel-3474 571 71 2 2 NUM cjel-3474 571 72 of of ADP cjel-3474 571 73 land land NOUN cjel-3474 571 74 protection protection NOUN cjel-3474 571 75 for for ADP cjel-3474 571 76 every every DET cjel-3474 571 77 $ $ SYM cjel-3474 571 78 1 1 NUM cjel-3474 571 79 dollar dollar NOUN cjel-3474 571 80 offered offer VERB cjel-3474 571 81 as as ADP cjel-3474 571 82 a a DET cjel-3474 571 83 tax tax NOUN cjel-3474 571 84 incentive incentive NOUN cjel-3474 571 85 . . PUNCT cjel-3474 571 86 ” " PUNCT cjel-3474 571 87 ) ) PUNCT cjel-3474 571 88 ; ; PUNCT cjel-3474 571 89 mclaughlin mclaughlin PROPN cjel-3474 571 90 , , PUNCT cjel-3474 571 91 supra supra PROPN cjel-3474 571 92 note note NOUN cjel-3474 571 93 2 2 NUM cjel-3474 571 94 , , PUNCT cjel-3474 571 95 at at ADP cjel-3474 571 96 92 92 NUM cjel-3474 571 97 ( ( PUNCT cjel-3474 571 98 illustrating illustrate VERB cjel-3474 571 99 efficiency efficiency NOUN cjel-3474 571 100 by by ADP cjel-3474 571 101 saying say VERB cjel-3474 571 102 that that SCONJ cjel-3474 571 103 if if SCONJ cjel-3474 571 104 ninety ninety NUM cjel-3474 571 105 landowners landowner NOUN cjel-3474 571 106 , , PUNCT cjel-3474 571 107 each each PRON cjel-3474 571 108 in in ADP cjel-3474 571 109 a a DET cjel-3474 571 110 thirty thirty NUM cjel-3474 571 111 - - PUNCT cjel-3474 571 112 five five NUM cjel-3474 571 113 percent percent NOUN cjel-3474 571 114 tax tax NOUN cjel-3474 571 115 bracket bracket NOUN cjel-3474 571 116 , , PUNCT cjel-3474 571 117 donated donate VERB cjel-3474 571 118 easements easement NOUN cjel-3474 571 119 because because SCONJ cjel-3474 571 120 of of ADP cjel-3474 571 121 the the DET cjel-3474 571 122 tax tax NOUN cjel-3474 571 123 incentive incentive NOUN cjel-3474 571 124 , , PUNCT cjel-3474 571 125 and and CCONJ cjel-3474 571 126 each each DET cjel-3474 571 127 easement easement NOUN cjel-3474 571 128 was be AUX cjel-3474 571 129 worth worth ADJ cjel-3474 571 130 $ $ SYM cjel-3474 571 131 1 1 NUM cjel-3474 571 132 million million NUM cjel-3474 571 133 , , PUNCT cjel-3474 571 134 then then ADV cjel-3474 571 135 “ " PUNCT cjel-3474 571 136 the the DET cjel-3474 571 137 tax tax NOUN cjel-3474 571 138 incentive incentive NOUN cjel-3474 571 139 program program NOUN cjel-3474 571 140 2012 2012 NUM cjel-3474 571 141 ] ] PUNCT cjel-3474 571 142 the the DET cjel-3474 571 143 conservation conservation NOUN cjel-3474 571 144 easement easement ADJ cjel-3474 571 145 tax tax NOUN cjel-3474 571 146 expenditure expenditure NOUN cjel-3474 571 147 23 23 NUM cjel-3474 571 148     SPACE cjel-3474 571 149 charitable charitable ADJ cjel-3474 571 150 deduction deduction NOUN cjel-3474 571 151 is be AUX cjel-3474 571 152 reflexively reflexively ADV cjel-3474 571 153 understood understand VERB cjel-3474 571 154 and and CCONJ cjel-3474 571 155 applied apply VERB cjel-3474 571 156 to to ADP cjel-3474 571 157 conservation conservation NOUN cjel-3474 571 158 easement easement ADJ cjel-3474 571 159 contributions contribution NOUN cjel-3474 571 160 , , PUNCT cjel-3474 571 161 there there PRON cjel-3474 571 162 has have AUX cjel-3474 571 163 not not PART cjel-3474 571 164 been be AUX cjel-3474 571 165 enough enough ADJ cjel-3474 571 166 focus focus NOUN cjel-3474 571 167 on on ADP cjel-3474 571 168 the the DET cjel-3474 571 169 conservation conservation NOUN cjel-3474 571 170 benefits benefit NOUN cjel-3474 571 171 of of ADP cjel-3474 571 172 easements easement NOUN cjel-3474 571 173 . . PUNCT cjel-3474 572 1 indeed indeed ADV cjel-3474 572 2 , , PUNCT cjel-3474 572 3 as as SCONJ cjel-3474 572 4 argued argue VERB cjel-3474 572 5 below below ADV cjel-3474 572 6 , , PUNCT cjel-3474 572 7 the the DET cjel-3474 572 8 tendency tendency NOUN cjel-3474 572 9 to to PART cjel-3474 572 10 equate equate VERB cjel-3474 572 11 easement easement ADJ cjel-3474 572 12 value value NOUN cjel-3474 572 13 and and CCONJ cjel-3474 572 14 conservation conservation NOUN cjel-3474 572 15 benefit benefit NOUN cjel-3474 572 16 , , PUNCT cjel-3474 572 17 a a DET cjel-3474 572 18 tendency tendency NOUN cjel-3474 572 19 influenced influence VERB cjel-3474 572 20 by by ADP cjel-3474 572 21 the the DET cjel-3474 572 22 very very ADJ cjel-3474 572 23 design design NOUN cjel-3474 572 24 of of ADP cjel-3474 572 25 the the DET cjel-3474 572 26 easement easement ADJ cjel-3474 572 27 program program NOUN cjel-3474 572 28 as as ADP cjel-3474 572 29 a a DET cjel-3474 572 30 charitable charitable ADJ cjel-3474 572 31 contribution contribution NOUN cjel-3474 572 32 , , PUNCT cjel-3474 572 33 has have AUX cjel-3474 572 34 led lead VERB cjel-3474 572 35 to to ADP cjel-3474 572 36 an an DET cjel-3474 572 37 overemphasis overemphasis NOUN cjel-3474 572 38 on on ADP cjel-3474 572 39 easement easement ADJ cjel-3474 572 40 value value NOUN cjel-3474 572 41 by by ADP cjel-3474 572 42 taxpayers taxpayer NOUN cjel-3474 572 43 , , PUNCT cjel-3474 572 44 land land NOUN cjel-3474 572 45 trusts trust NOUN cjel-3474 572 46 , , PUNCT cjel-3474 572 47 and and CCONJ cjel-3474 572 48 the the DET cjel-3474 572 49 irs irs PROPN cjel-3474 572 50 , , PUNCT cjel-3474 572 51 often often ADV cjel-3474 572 52 at at ADP cjel-3474 572 53 the the DET cjel-3474 572 54 expense expense NOUN cjel-3474 572 55 of of ADP cjel-3474 572 56 conservation conservation NOUN cjel-3474 572 57 benefits benefit NOUN cjel-3474 572 58 . . PUNCT cjel-3474 573 1 3 3 X cjel-3474 573 2 . . X cjel-3474 573 3 conservation conservation NOUN cjel-3474 573 4 purpose purpose NOUN cjel-3474 573 5 is be AUX cjel-3474 573 6 not not PART cjel-3474 573 7 a a DET cjel-3474 573 8 useful useful ADJ cjel-3474 573 9 measure measure NOUN cjel-3474 573 10 of of ADP cjel-3474 573 11 conservation conservation NOUN cjel-3474 573 12 benefit benefit NOUN cjel-3474 573 13 in in ADP cjel-3474 573 14 order order NOUN cjel-3474 573 15 to to PART cjel-3474 573 16 take take VERB cjel-3474 573 17 a a DET cjel-3474 573 18 charitable charitable ADJ cjel-3474 573 19 deduction deduction NOUN cjel-3474 573 20 for for ADP cjel-3474 573 21 a a DET cjel-3474 573 22 conservation conservation NOUN cjel-3474 573 23 easement easement NOUN cjel-3474 573 24 contribution contribution NOUN cjel-3474 573 25 , , PUNCT cjel-3474 573 26 the the DET cjel-3474 573 27 easement easement NOUN cjel-3474 573 28 must must AUX cjel-3474 573 29 be be AUX cjel-3474 573 30 “ " PUNCT cjel-3474 573 31 exclusively exclusively ADV cjel-3474 573 32 for for ADP cjel-3474 573 33 conservation conservation NOUN cjel-3474 573 34 purposes purpose NOUN cjel-3474 573 35 . . PUNCT cjel-3474 574 1 ”87 ”87 PROPN cjel-3474 574 2 thus thus ADV cjel-3474 574 3 , , PUNCT cjel-3474 574 4 within within ADP cjel-3474 574 5 the the DET cjel-3474 574 6 statutory statutory ADJ cjel-3474 574 7 scheme scheme NOUN cjel-3474 574 8 , , PUNCT cjel-3474 574 9 the the DET cjel-3474 574 10 conservation conservation NOUN cjel-3474 574 11 benefit benefit NOUN cjel-3474 574 12 of of ADP cjel-3474 574 13 the the DET cjel-3474 574 14 contribution contribution NOUN cjel-3474 574 15 is be AUX cjel-3474 574 16 not not PART cjel-3474 574 17 tied tie VERB cjel-3474 574 18 to to ADP cjel-3474 574 19 the the DET cjel-3474 574 20 value value NOUN cjel-3474 574 21 of of ADP cjel-3474 574 22 the the DET cjel-3474 574 23 easement easement NOUN cjel-3474 574 24 but but CCONJ cjel-3474 574 25 to to ADP cjel-3474 574 26 its its PRON cjel-3474 574 27 purpose purpose NOUN cjel-3474 574 28 . . PUNCT cjel-3474 575 1 the the DET cjel-3474 575 2 reason reason NOUN cjel-3474 575 3 for for ADP cjel-3474 575 4 the the DET cjel-3474 575 5 conservation conservation NOUN cjel-3474 575 6 purpose purpose NOUN cjel-3474 575 7 requirement requirement NOUN cjel-3474 575 8 is be AUX cjel-3474 575 9 to to PART cjel-3474 575 10 describe describe VERB cjel-3474 575 11 easements easement NOUN cjel-3474 575 12 that that PRON cjel-3474 575 13 provide provide VERB cjel-3474 575 14 a a DET cjel-3474 575 15 public public ADJ cjel-3474 575 16 benefit benefit NOUN cjel-3474 575 17 and and CCONJ cjel-3474 575 18 are be AUX cjel-3474 575 19 therefore therefore ADV cjel-3474 575 20 worthy worthy ADJ cjel-3474 575 21 of of ADP cjel-3474 575 22 public public ADJ cjel-3474 575 23 encouragement encouragement NOUN cjel-3474 575 24 . . PUNCT cjel-3474 576 1 accordingly accordingly ADV cjel-3474 576 2 , , PUNCT cjel-3474 576 3 the the DET cjel-3474 576 4 conservation conservation NOUN cjel-3474 576 5 purpose purpose NOUN cjel-3474 576 6 requirement requirement NOUN cjel-3474 576 7 could could AUX cjel-3474 576 8 provide provide VERB cjel-3474 576 9 a a DET cjel-3474 576 10 measure measure NOUN cjel-3474 576 11 of of ADP cjel-3474 576 12 conservation conservation NOUN cjel-3474 576 13 benefit benefit NOUN cjel-3474 576 14 . . PUNCT cjel-3474 577 1 as as SCONJ cjel-3474 577 2 laid lay VERB cjel-3474 577 3 out out ADP cjel-3474 577 4 in in ADP cjel-3474 577 5 the the DET cjel-3474 577 6 code code NOUN cjel-3474 577 7 and and CCONJ cjel-3474 577 8 regulations regulation NOUN cjel-3474 577 9 , , PUNCT cjel-3474 577 10 there there PRON cjel-3474 577 11 are be VERB cjel-3474 577 12 four four NUM cjel-3474 577 13 qualifying qualify VERB cjel-3474 577 14 conservation conservation NOUN cjel-3474 577 15 purposes purpose NOUN cjel-3474 577 16 . . PUNCT cjel-3474 578 1 the the DET cjel-3474 578 2 first first ADJ cjel-3474 578 3 is be AUX cjel-3474 578 4 “ " PUNCT cjel-3474 578 5 the the DET cjel-3474 578 6 preservation preservation NOUN cjel-3474 578 7 of of ADP cjel-3474 578 8 land land NOUN cjel-3474 578 9 areas area NOUN cjel-3474 578 10 for for ADP cjel-3474 578 11 outdoor outdoor ADJ cjel-3474 578 12 recreation recreation NOUN cjel-3474 578 13 by by ADP cjel-3474 578 14 , , PUNCT cjel-3474 578 15 or or CCONJ cjel-3474 578 16 the the DET cjel-3474 578 17 education education NOUN cjel-3474 578 18 of of ADP cjel-3474 578 19 , , PUNCT cjel-3474 578 20 the the DET cjel-3474 578 21 general general ADJ cjel-3474 578 22 public public NOUN cjel-3474 578 23 . . PUNCT cjel-3474 579 1 ”88 ”88 ADJ cjel-3474 579 2 this this PRON cjel-3474 579 3 includes include VERB cjel-3474 579 4 “ " PUNCT cjel-3474 579 5 the the DET cjel-3474 579 6 preservation preservation NOUN cjel-3474 579 7 of of ADP cjel-3474 579 8 a a DET cjel-3474 579 9 water water NOUN cjel-3474 579 10 area area NOUN cjel-3474 579 11 for for ADP cjel-3474 579 12 the the DET cjel-3474 579 13 use use NOUN cjel-3474 579 14 of of ADP cjel-3474 579 15 the the DET cjel-3474 579 16 public public NOUN cjel-3474 579 17 for for ADP cjel-3474 579 18 boating boating NOUN cjel-3474 579 19 or or CCONJ cjel-3474 579 20 fishing fishing NOUN cjel-3474 579 21 , , PUNCT cjel-3474 579 22 or or CCONJ cjel-3474 579 23 a a DET cjel-3474 579 24 nature nature NOUN cjel-3474 579 25 or or CCONJ cjel-3474 579 26 hiking hiking NOUN cjel-3474 579 27 trail trail NOUN cjel-3474 579 28 for for ADP cjel-3474 579 29 the the DET cjel-3474 579 30 use use NOUN cjel-3474 579 31 of of ADP cjel-3474 579 32 the the DET cjel-3474 579 33 public public NOUN cjel-3474 579 34 . . PUNCT cjel-3474 580 1 ”89 ”89 PROPN cjel-3474 581 1 the the DET cjel-3474 581 2 recreation recreation NOUN cjel-3474 581 3 or or CCONJ cjel-3474 581 4 education education NOUN cjel-3474 581 5 must must AUX cjel-3474 581 6 be be AUX cjel-3474 581 7 “ " PUNCT cjel-3474 581 8 for for ADP cjel-3474 581 9 the the DET cjel-3474 581 10 substantial substantial ADJ cjel-3474 581 11 and and CCONJ cjel-3474 581 12 regular regular ADJ cjel-3474 581 13 use use NOUN cjel-3474 581 14 of of ADP cjel-3474 581 15 the the DET cjel-3474 581 16 general general ADJ cjel-3474 581 17 public public NOUN cjel-3474 581 18 . . PUNCT cjel-3474 582 1 ”90 ”90 PUNCT cjel-3474 583 1 the the DET cjel-3474 583 2 second second ADJ cjel-3474 583 3 purpose purpose NOUN cjel-3474 583 4 is be AUX cjel-3474 583 5 “ " PUNCT cjel-3474 583 6 the the DET cjel-3474 583 7 protection protection NOUN cjel-3474 583 8 of of ADP cjel-3474 583 9 a a DET cjel-3474 583 10 relatively relatively ADV cjel-3474 583 11 natural natural ADJ cjel-3474 583 12 habitat habitat NOUN cjel-3474 583 13 of of ADP cjel-3474 583 14 fish fish NOUN cjel-3474 583 15 , , PUNCT cjel-3474 583 16 wildlife wildlife NOUN cjel-3474 583 17 , , PUNCT cjel-3474 583 18 or or CCONJ cjel-3474 583 19 plants plant NOUN cjel-3474 583 20 , , PUNCT cjel-3474 583 21 or or CCONJ cjel-3474 583 22 similar similar ADJ cjel-3474 583 23 ecosystem ecosystem NOUN cjel-3474 583 24 . . PUNCT cjel-3474 583 25 ”91 ”91 VERB cjel-3474 584 1 the the DET cjel-3474 584 2 habitat habitat NOUN cjel-3474 584 3 or or CCONJ cjel-3474 584 4 ecosystem ecosystem NOUN cjel-3474 584 5 must must AUX cjel-3474 584 6 be be AUX cjel-3474 584 7 “ " PUNCT cjel-3474 584 8 significant significant ADJ cjel-3474 584 9 ” " PUNCT cjel-3474 584 10 and and CCONJ cjel-3474 584 11 the the DET cjel-3474 584 12 life life NOUN cjel-3474 584 13 protected protect VERB cjel-3474 584 14 must must AUX cjel-3474 584 15 “ " PUNCT cjel-3474 584 16 normally normally ADV cjel-3474 584 17 ” " PUNCT cjel-3474 584 18 live live ADJ cjel-3474 584 19 there.92 there.92 NOUN cjel-3474 584 20 land land NOUN cjel-3474 584 21 areas area NOUN cjel-3474 584 22 that that PRON cjel-3474 584 23 have have AUX cjel-3474 584 24 been be AUX cjel-3474 584 25 altered alter VERB cjel-3474 584 26 by by ADP cjel-3474 584 27 human human ADJ cjel-3474 584 28 activity activity NOUN cjel-3474 584 29 qualify qualify VERB cjel-3474 584 30 , , PUNCT cjel-3474 584 31 as as ADV cjel-3474 584 32 long long ADV cjel-3474 584 33 as as SCONJ cjel-3474 584 34 the the DET cjel-3474 584 35 life life NOUN cjel-3474 584 36 protected protect VERB cjel-3474 584 37 “ " PUNCT cjel-3474 584 38 continue[s continue[s PROPN cjel-3474 584 39 ] ] PUNCT cjel-3474 584 40 to to PART cjel-3474 584 41 would would AUX cjel-3474 584 42 be be AUX cjel-3474 584 43 efficient efficient ADJ cjel-3474 584 44 because because SCONJ cjel-3474 584 45 the the DET cjel-3474 584 46 $ $ SYM cjel-3474 584 47 90 90 NUM cjel-3474 584 48 million million NUM cjel-3474 584 49 value value NOUN cjel-3474 584 50 of of ADP cjel-3474 584 51 the the DET cjel-3474 584 52 easements easement NOUN cjel-3474 584 53 . . PUNCT cjel-3474 584 54 . . PUNCT cjel-3474 584 55 . . PUNCT cjel-3474 585 1 far far ADV cjel-3474 585 2 exceeds exceed VERB cjel-3474 585 3 the the DET cjel-3474 585 4 $ $ SYM cjel-3474 585 5 35 35 NUM cjel-3474 585 6 million million NUM cjel-3474 585 7 cost cost NOUN cjel-3474 585 8 of of ADP cjel-3474 585 9 the the DET cjel-3474 585 10 program program NOUN cjel-3474 585 11 . . PUNCT cjel-3474 585 12 ” " PUNCT cjel-3474 585 13 ) ) PUNCT cjel-3474 585 14 . . PUNCT cjel-3474 586 1 87 87 NUM cjel-3474 586 2 . . PUNCT cjel-3474 586 3 i.r.c i.r.c PROPN cjel-3474 586 4 . . PUNCT cjel-3474 587 1 § § PROPN cjel-3474 587 2 170(h)(1)(c 170(h)(1)(c PROPN cjel-3474 587 3 ) ) PUNCT cjel-3474 587 4 ( ( PUNCT cjel-3474 587 5 2006 2006 NUM cjel-3474 587 6 ) ) PUNCT cjel-3474 587 7 . . PUNCT cjel-3474 588 1 88 88 NUM cjel-3474 588 2 . . PUNCT cjel-3474 588 3 i.r.c i.r.c NOUN cjel-3474 588 4 . . PUNCT cjel-3474 589 1 § § PROPN cjel-3474 589 2 170(h)(4)(a)(i 170(h)(4)(a)(i NUM cjel-3474 589 3 ) ) PUNCT cjel-3474 589 4 . . PUNCT cjel-3474 590 1 89 89 NUM cjel-3474 590 2 . . PUNCT cjel-3474 591 1 treas treas PROPN cjel-3474 591 2 . . PUNCT cjel-3474 592 1 reg reg PROPN cjel-3474 592 2 . . PUNCT cjel-3474 593 1 § § PROPN cjel-3474 593 2 1.170a-14(d)(2)(i 1.170a-14(d)(2)(i NUM cjel-3474 593 3 ) ) PUNCT cjel-3474 593 4 ( ( PUNCT cjel-3474 593 5 as as SCONJ cjel-3474 593 6 amended amend VERB cjel-3474 593 7 in in ADP cjel-3474 593 8 2009 2009 NUM cjel-3474 593 9 ) ) PUNCT cjel-3474 593 10 . . PUNCT cjel-3474 594 1 90 90 NUM cjel-3474 594 2 . . PUNCT cjel-3474 595 1 treas treas PROPN cjel-3474 595 2 . . PUNCT cjel-3474 596 1 reg reg PROPN cjel-3474 596 2 . . PUNCT cjel-3474 597 1 § § PROPN cjel-3474 597 2 1.170a-14(d)(2)(ii 1.170a-14(d)(2)(ii NUM cjel-3474 597 3 ) ) PUNCT cjel-3474 597 4 ( ( PUNCT cjel-3474 597 5 as as SCONJ cjel-3474 597 6 amended amend VERB cjel-3474 597 7 in in ADP cjel-3474 597 8 2009 2009 NUM cjel-3474 597 9 ) ) PUNCT cjel-3474 597 10 . . PUNCT cjel-3474 598 1 91 91 NUM cjel-3474 598 2 . . PUNCT cjel-3474 598 3 i.r.c i.r.c NOUN cjel-3474 598 4 . . PUNCT cjel-3474 599 1 § § PROPN cjel-3474 599 2 170(h)(4)(a)(ii 170(h)(4)(a)(ii NUM cjel-3474 599 3 ) ) PUNCT cjel-3474 599 4 . . PUNCT cjel-3474 600 1 92 92 NUM cjel-3474 600 2 . . PUNCT cjel-3474 601 1 treas treas PROPN cjel-3474 601 2 . . PUNCT cjel-3474 602 1 reg reg PROPN cjel-3474 602 2 . . PUNCT cjel-3474 603 1 § § PROPN cjel-3474 603 2 1.170a-14(d)(3)(i 1.170a-14(d)(3)(i NUM cjel-3474 603 3 ) ) PUNCT cjel-3474 603 4 ( ( PUNCT cjel-3474 603 5 as as SCONJ cjel-3474 603 6 amended amend VERB cjel-3474 603 7 in in ADP cjel-3474 603 8 2009 2009 NUM cjel-3474 603 9 ) ) PUNCT cjel-3474 603 10 . . PUNCT cjel-3474 604 1 24 24 NUM cjel-3474 604 2 columbia columbia PROPN cjel-3474 604 3 journal journal PROPN cjel-3474 604 4 of of ADP cjel-3474 604 5 environmental environmental ADJ cjel-3474 604 6 law law NOUN cjel-3474 605 1 [ [ X cjel-3474 605 2 vol vol NOUN cjel-3474 605 3 . . PUNCT cjel-3474 606 1 37:1 37:1 NUM cjel-3474 606 2     SPACE cjel-3474 606 3 exist exist VERB cjel-3474 606 4 there there ADV cjel-3474 606 5 in in ADP cjel-3474 606 6 a a DET cjel-3474 606 7 relatively relatively ADV cjel-3474 606 8 natural natural ADJ cjel-3474 606 9 state state NOUN cjel-3474 606 10 . . PUNCT cjel-3474 607 1 ”93 ”93 ADJ cjel-3474 607 2 limitations limitation NOUN cjel-3474 607 3 on on ADP cjel-3474 607 4 public public ADJ cjel-3474 607 5 access access NOUN cjel-3474 607 6 to to ADP cjel-3474 607 7 the the DET cjel-3474 607 8 restricted restricted ADJ cjel-3474 607 9 property property NOUN cjel-3474 607 10 are be AUX cjel-3474 607 11 allowed.94 allowed.94 NOUN cjel-3474 607 12 the the DET cjel-3474 607 13 third third ADJ cjel-3474 607 14 purpose purpose NOUN cjel-3474 607 15 is be AUX cjel-3474 607 16 “ " PUNCT cjel-3474 607 17 the the DET cjel-3474 607 18 preservation preservation NOUN cjel-3474 607 19 of of ADP cjel-3474 607 20 open open ADJ cjel-3474 607 21 space space NOUN cjel-3474 607 22 ( ( PUNCT cjel-3474 607 23 including include VERB cjel-3474 607 24 farmland farmland NOUN cjel-3474 607 25 and and CCONJ cjel-3474 607 26 forest forest NOUN cjel-3474 607 27 land land NOUN cjel-3474 607 28 ) ) PUNCT cjel-3474 607 29 where where SCONJ cjel-3474 607 30 such such ADJ cjel-3474 607 31 preservation preservation NOUN cjel-3474 607 32 is be AUX cjel-3474 607 33 ( ( PUNCT cjel-3474 607 34 i i NOUN cjel-3474 607 35 ) ) PUNCT cjel-3474 607 36 for for ADP cjel-3474 607 37 the the DET cjel-3474 607 38 scenic scenic ADJ cjel-3474 607 39 enjoyment enjoyment NOUN cjel-3474 607 40 of of ADP cjel-3474 607 41 the the DET cjel-3474 607 42 general general ADJ cjel-3474 607 43 public public NOUN cjel-3474 607 44 , , PUNCT cjel-3474 607 45 or or CCONJ cjel-3474 607 46 ( ( PUNCT cjel-3474 607 47 ii ii NOUN cjel-3474 607 48 ) ) PUNCT cjel-3474 607 49 pursuant pursuant ADJ cjel-3474 607 50 to to ADP cjel-3474 607 51 a a DET cjel-3474 607 52 clearly clearly ADV cjel-3474 607 53 delineated delineate VERB cjel-3474 607 54 federal federal ADJ cjel-3474 607 55 , , PUNCT cjel-3474 607 56 state state NOUN cjel-3474 607 57 , , PUNCT cjel-3474 607 58 or or CCONJ cjel-3474 607 59 local local ADJ cjel-3474 607 60 governmental governmental ADJ cjel-3474 607 61 conservation conservation NOUN cjel-3474 607 62 policy policy NOUN cjel-3474 607 63 , , PUNCT cjel-3474 607 64 and and CCONJ cjel-3474 607 65 will will AUX cjel-3474 607 66 yield yield VERB cjel-3474 607 67 a a DET cjel-3474 607 68 significant significant ADJ cjel-3474 607 69 public public ADJ cjel-3474 607 70 benefit benefit NOUN cjel-3474 607 71 . . PUNCT cjel-3474 608 1 ”95 ”95 NOUN cjel-3474 608 2 “ " PUNCT cjel-3474 608 3 scenic scenic ADJ cjel-3474 608 4 enjoyment enjoyment NOUN cjel-3474 608 5 ” " PUNCT cjel-3474 608 6 is be AUX cjel-3474 608 7 a a DET cjel-3474 608 8 broad broad ADJ cjel-3474 608 9 standard standard NOUN cjel-3474 608 10 evaluated evaluate VERB cjel-3474 608 11 based base VERB cjel-3474 608 12 on on ADP cjel-3474 608 13 the the DET cjel-3474 608 14 facts fact NOUN cjel-3474 608 15 and and CCONJ cjel-3474 608 16 circumstances circumstance NOUN cjel-3474 608 17 of of ADP cjel-3474 608 18 the the DET cjel-3474 608 19 contribution contribution NOUN cjel-3474 608 20 ; ; PUNCT cjel-3474 608 21 eight eight NUM cjel-3474 608 22 factors factor NOUN cjel-3474 608 23 to to PART cjel-3474 608 24 be be AUX cjel-3474 608 25 considered consider VERB cjel-3474 608 26 are be AUX cjel-3474 608 27 listed.96 listed.96 ADJ cjel-3474 608 28 visual visual ADJ cjel-3474 608 29 access access NOUN cjel-3474 608 30 by by ADP cjel-3474 608 31 the the DET cjel-3474 608 32 public public NOUN cjel-3474 608 33 is be AUX cjel-3474 608 34 sufficient sufficient ADJ cjel-3474 608 35 , , PUNCT cjel-3474 608 36 and and CCONJ cjel-3474 608 37 the the DET cjel-3474 608 38 entire entire ADJ cjel-3474 608 39 property property NOUN cjel-3474 608 40 subject subject NOUN cjel-3474 608 41 to to ADP cjel-3474 608 42 the the DET cjel-3474 608 43 easement easement NOUN cjel-3474 608 44 need need AUX cjel-3474 608 45 not not PART cjel-3474 608 46 be be AUX cjel-3474 608 47 visible.97 visible.97 NOUN cjel-3474 608 48 the the DET cjel-3474 608 49 requirement requirement NOUN cjel-3474 608 50 of of ADP cjel-3474 608 51 a a DET cjel-3474 608 52 government government NOUN cjel-3474 608 53 conservation conservation NOUN cjel-3474 608 54 policy policy NOUN cjel-3474 608 55 may may AUX cjel-3474 608 56 be be AUX cjel-3474 608 57 met meet VERB cjel-3474 608 58 in in ADP cjel-3474 608 59 several several ADJ cjel-3474 608 60 ways way NOUN cjel-3474 608 61 , , PUNCT cjel-3474 608 62 including include VERB cjel-3474 608 63 “ " PUNCT cjel-3474 608 64 by by ADP cjel-3474 608 65 donations donation NOUN cjel-3474 608 66 that that PRON cjel-3474 608 67 further far ADV cjel-3474 608 68 a a DET cjel-3474 608 69 specific specific ADJ cjel-3474 608 70 , , PUNCT cjel-3474 608 71 identified identify VERB cjel-3474 608 72 conservation conservation NOUN cjel-3474 608 73 project project NOUN cjel-3474 608 74 , , PUNCT cjel-3474 608 75 such such ADJ cjel-3474 608 76 as as ADP cjel-3474 608 77 the the DET cjel-3474 608 78 preservation preservation NOUN cjel-3474 608 79 of of ADP cjel-3474 608 80 land land NOUN cjel-3474 608 81 within within ADP cjel-3474 608 82 a a DET cjel-3474 608 83 state state NOUN cjel-3474 608 84 or or CCONJ cjel-3474 608 85 local local ADJ cjel-3474 608 86 landmark landmark NOUN cjel-3474 608 87 district district NOUN cjel-3474 608 88 that that PRON cjel-3474 608 89 is be AUX cjel-3474 608 90 locally locally ADV cjel-3474 608 91 recognized recognize VERB cjel-3474 608 92 as as ADP cjel-3474 608 93 being be AUX cjel-3474 608 94 significant significant ADJ cjel-3474 608 95 to to ADP cjel-3474 608 96 that that DET cjel-3474 608 97 district,”98 district,”98 NOUN cjel-3474 608 98 or or CCONJ cjel-3474 608 99 when when SCONJ cjel-3474 608 100 the the DET cjel-3474 608 101 donation donation NOUN cjel-3474 608 102 is be AUX cjel-3474 608 103 made make VERB cjel-3474 608 104 “ " PUNCT cjel-3474 608 105 pursuant pursuant ADJ cjel-3474 608 106 to to ADP cjel-3474 608 107 a a DET cjel-3474 608 108 formal formal ADJ cjel-3474 608 109 resolution resolution NOUN cjel-3474 608 110 or or CCONJ cjel-3474 608 111 certification certification NOUN cjel-3474 608 112 by by ADP cjel-3474 608 113 a a DET cjel-3474 608 114 local local ADJ cjel-3474 608 115 governmental governmental ADJ cjel-3474 608 116 agency agency NOUN cjel-3474 608 117 established establish VERB cjel-3474 608 118 under under ADP cjel-3474 608 119 state state NOUN cjel-3474 608 120 law law NOUN cjel-3474 608 121 specifically specifically ADV cjel-3474 608 122 identifying identify VERB cjel-3474 608 123 the the DET cjel-3474 608 124 subject subject ADJ cjel-3474 608 125 property property NOUN cjel-3474 608 126 as as ADP cjel-3474 608 127 worthy worthy ADJ cjel-3474 608 128 of of ADP cjel-3474 608 129 protection protection NOUN cjel-3474 608 130 for for ADP cjel-3474 608 131 conservation conservation NOUN cjel-3474 608 132 purposes purpose NOUN cjel-3474 608 133 . . PUNCT cjel-3474 609 1 ”99 ”99 PROPN cjel-3474 609 2 the the DET cjel-3474 609 3 “ " PUNCT cjel-3474 609 4 significant significant ADJ cjel-3474 609 5 public public ADJ cjel-3474 609 6 benefit benefit NOUN cjel-3474 609 7 ” " PUNCT cjel-3474 609 8 test test NOUN cjel-3474 609 9 is be AUX cjel-3474 609 10 a a DET cjel-3474 609 11 “ " PUNCT cjel-3474 609 12 facts fact NOUN cjel-3474 609 13 and and CCONJ cjel-3474 609 14 circumstances circumstance NOUN cjel-3474 609 15 ” " PUNCT cjel-3474 609 16 test test NOUN cjel-3474 609 17 with with ADP cjel-3474 609 18 eleven eleven NUM cjel-3474 609 19 factors factor NOUN cjel-3474 609 20 listed list VERB cjel-3474 609 21 in in ADP cjel-3474 609 22 the the DET cjel-3474 609 23 regulations regulation NOUN cjel-3474 609 24 as as ADP cjel-3474 609 25 “ " PUNCT cjel-3474 609 26 [ [ X cjel-3474 609 27 a]mong a]mong ADP cjel-3474 609 28 the the DET cjel-3474 609 29 factors factor NOUN cjel-3474 609 30 to to PART cjel-3474 609 31 be be AUX cjel-3474 609 32 considered consider VERB cjel-3474 609 33 . . PUNCT cjel-3474 610 1 ”100 ”100 PUNCT cjel-3474 611 1 the the DET cjel-3474 611 2 fourth fourth ADJ cjel-3474 611 3 and and CCONJ cjel-3474 611 4 final final ADJ cjel-3474 611 5 purpose purpose NOUN cjel-3474 611 6 is be AUX cjel-3474 611 7 “ " PUNCT cjel-3474 611 8 the the DET cjel-3474 611 9 preservation preservation NOUN cjel-3474 611 10 of of ADP cjel-3474 611 11 an an DET cjel-3474 611 12 historically historically ADV cjel-3474 611 13 important important ADJ cjel-3474 611 14 land land NOUN cjel-3474 611 15 area area NOUN cjel-3474 611 16 or or CCONJ cjel-3474 611 17 a a DET cjel-3474 611 18 certified certify VERB cjel-3474 611 19 historic historic ADJ cjel-3474 611 20 structure structure NOUN cjel-3474 611 21 . . PUNCT cjel-3474 612 1 ”101 ”101 PROPN cjel-3474 612 2 a a DET cjel-3474 612 3 certified certify VERB cjel-3474 612 4 historic historic ADJ cjel-3474 612 5 structure structure NOUN cjel-3474 612 6 is be AUX cjel-3474 612 7 a a DET cjel-3474 612 8 building building NOUN cjel-3474 612 9 , , PUNCT cjel-3474 612 10 structure structure NOUN cjel-3474 612 11 , , PUNCT cjel-3474 612 12 or or CCONJ cjel-3474 612 13 land land NOUN cjel-3474 612 14 area area NOUN cjel-3474 612 15 that that PRON cjel-3474 612 16 is be AUX cjel-3474 612 17 listed list VERB cjel-3474 612 18 in in ADP cjel-3474 612 19 the the DET cjel-3474 612 20 national national ADJ cjel-3474 612 21 register register NOUN cjel-3474 612 22 or or CCONJ cjel-3474 612 23 a a DET cjel-3474 612 24 building building NOUN cjel-3474 612 25 located locate VERB cjel-3474 612 26 in in ADP cjel-3474 612 27 a a DET cjel-3474 612 28 registered register VERB cjel-3474 612 29 historic historic ADJ cjel-3474 612 30 district district NOUN cjel-3474 612 31 and and CCONJ cjel-3474 612 32 certified certify VERB cjel-3474 612 33 by by ADP cjel-3474 612 34 the the DET cjel-3474 612 35 secretary secretary PROPN cjel-3474 612 36 of of ADP cjel-3474 612 37 the the DET cjel-3474 612 38 interior interior NOUN cjel-3474 612 39 as as ADP cjel-3474 612 40 being be AUX cjel-3474 612 41 of of ADP cjel-3474 612 42 historic historic ADJ cjel-3474 612 43 significance significance NOUN cjel-3474 612 44 to to ADP cjel-3474 612 45 the the DET cjel-3474 612 46 district.102 district.102 NOUN cjel-3474 612 47 some some DET cjel-3474 612 48 visual visual ADJ cjel-3474 612 49 public public ADJ cjel-3474 612 50 access access NOUN cjel-3474 612 51 to to ADP cjel-3474 612 52 the the DET cjel-3474 612 53 restricted restricted ADJ cjel-3474 612 54 property property NOUN cjel-3474 612 55 is be AUX cjel-3474 612 56 required.103 required.103 NOUN cjel-3474 612 57 for for ADP cjel-3474 612 58 present present ADJ cjel-3474 612 59 purposes purpose NOUN cjel-3474 612 60 , , PUNCT cjel-3474 612 61 what what PRON cjel-3474 612 62 should should AUX cjel-3474 612 63 be be AUX cjel-3474 612 64 apparent apparent ADJ cjel-3474 612 65 from from ADP cjel-3474 612 66 this this DET cjel-3474 612 67 recitation recitation NOUN cjel-3474 612 68 of of ADP cjel-3474 612 69 the the DET cjel-3474 612 70 legal legal ADJ cjel-3474 612 71 requirements requirement NOUN cjel-3474 612 72 is be AUX cjel-3474 612 73 that that SCONJ cjel-3474 612 74 the the DET cjel-3474 612 75 conservation conservation NOUN cjel-3474 612 76 93 93 NUM cjel-3474 612 77 . . PUNCT cjel-3474 613 1 i i PRON cjel-3474 613 2 d. d. PROPN cjel-3474 613 3 94 94 NUM cjel-3474 613 4 . . PUNCT cjel-3474 614 1 treas treas PROPN cjel-3474 614 2 . . PUNCT cjel-3474 615 1 reg reg PROPN cjel-3474 615 2 . . PUNCT cjel-3474 616 1 § § PROPN cjel-3474 616 2 1.170a-14(d)(3)(iii 1.170a-14(d)(3)(iii X cjel-3474 616 3 ) ) PUNCT cjel-3474 616 4 ( ( PUNCT cjel-3474 616 5 as as SCONJ cjel-3474 616 6 amended amend VERB cjel-3474 616 7 in in ADP cjel-3474 616 8 2009 2009 NUM cjel-3474 616 9 ) ) PUNCT cjel-3474 616 10 . . PUNCT cjel-3474 617 1 95 95 NUM cjel-3474 617 2 . . PUNCT cjel-3474 617 3 i.r.c i.r.c NOUN cjel-3474 617 4 . . PUNCT cjel-3474 618 1 § § PROPN cjel-3474 618 2 170(h)(4)(a)(iii 170(h)(4)(a)(iii PROPN cjel-3474 618 3 ) ) PUNCT cjel-3474 618 4 . . PUNCT cjel-3474 619 1 96 96 NUM cjel-3474 619 2 . . PUNCT cjel-3474 620 1 treas treas PROPN cjel-3474 620 2 . . PUNCT cjel-3474 621 1 reg reg PROPN cjel-3474 621 2 . . PUNCT cjel-3474 622 1 § § PROPN cjel-3474 622 2 1.170a-14(d)(4)(ii)(a 1.170a-14(d)(4)(ii)(a NUM cjel-3474 622 3 ) ) PUNCT cjel-3474 622 4 ( ( PUNCT cjel-3474 622 5 as as SCONJ cjel-3474 622 6 amended amend VERB cjel-3474 622 7 in in ADP cjel-3474 622 8 2009 2009 NUM cjel-3474 622 9 ) ) PUNCT cjel-3474 622 10 . . PUNCT cjel-3474 623 1 97 97 NUM cjel-3474 623 2 . . PUNCT cjel-3474 624 1 treas treas PROPN cjel-3474 624 2 . . PUNCT cjel-3474 625 1 reg reg PROPN cjel-3474 625 2 . . PUNCT cjel-3474 626 1 § § PROPN cjel-3474 626 2 1.170a-14(d)(4)(ii)(b 1.170a-14(d)(4)(ii)(b NUM cjel-3474 626 3 ) ) PUNCT cjel-3474 626 4 ( ( PUNCT cjel-3474 626 5 as as SCONJ cjel-3474 626 6 amended amend VERB cjel-3474 626 7 in in ADP cjel-3474 626 8 2009 2009 NUM cjel-3474 626 9 ) ) PUNCT cjel-3474 626 10 . . PUNCT cjel-3474 627 1 98 98 NUM cjel-3474 627 2 . . PUNCT cjel-3474 628 1 treas treas PROPN cjel-3474 628 2 . . PUNCT cjel-3474 629 1 reg reg PROPN cjel-3474 629 2 . . PUNCT cjel-3474 630 1 § § PROPN cjel-3474 630 2 1.170a-14(d)(4)(iii)(a 1.170a-14(d)(4)(iii)(a NUM cjel-3474 630 3 ) ) PUNCT cjel-3474 630 4 ( ( PUNCT cjel-3474 630 5 as as SCONJ cjel-3474 630 6 amended amend VERB cjel-3474 630 7 in in ADP cjel-3474 630 8 2009 2009 NUM cjel-3474 630 9 ) ) PUNCT cjel-3474 630 10 . . PUNCT cjel-3474 631 1 99 99 NUM cjel-3474 631 2 . . PUNCT cjel-3474 632 1 i i PRON cjel-3474 632 2 d. d. PROPN cjel-3474 632 3 100 100 NUM cjel-3474 632 4 . . PUNCT cjel-3474 633 1 treas treas PROPN cjel-3474 633 2 . . PUNCT cjel-3474 634 1 reg reg PROPN cjel-3474 634 2 . . PUNCT cjel-3474 635 1 § § PROPN cjel-3474 635 2 1.170(a)-14(d)(4)(iv)(a 1.170(a)-14(d)(4)(iv)(a NUM cjel-3474 635 3 ) ) PUNCT cjel-3474 635 4 ( ( PUNCT cjel-3474 635 5 as as SCONJ cjel-3474 635 6 amended amend VERB cjel-3474 635 7 in in ADP cjel-3474 635 8 2009 2009 NUM cjel-3474 635 9 ) ) PUNCT cjel-3474 635 10 . . PUNCT cjel-3474 636 1 101 101 NUM cjel-3474 636 2 . . PUNCT cjel-3474 636 3 i.r.c i.r.c NOUN cjel-3474 636 4 . . PUNCT cjel-3474 637 1 § § PROPN cjel-3474 637 2 170(h)(4)(a)(iv 170(h)(4)(a)(iv NUM cjel-3474 637 3 ) ) PUNCT cjel-3474 637 4 . . PUNCT cjel-3474 638 1 102 102 NUM cjel-3474 638 2 . . PUNCT cjel-3474 638 3 i.r.c i.r.c NOUN cjel-3474 638 4 . . PUNCT cjel-3474 639 1 § § PROPN cjel-3474 639 2 170(h)(4)(c 170(h)(4)(c NUM cjel-3474 639 3 ) ) PUNCT cjel-3474 639 4 . . PUNCT cjel-3474 640 1 103 103 NUM cjel-3474 640 2 . . PUNCT cjel-3474 641 1 treas treas PROPN cjel-3474 641 2 . . PUNCT cjel-3474 642 1 reg reg PROPN cjel-3474 642 2 . . PUNCT cjel-3474 643 1 § § NOUN cjel-3474 643 2 1.170a-14(d)(5)(iv 1.170a-14(d)(5)(iv NUM cjel-3474 643 3 ) ) PUNCT cjel-3474 643 4 ( ( PUNCT cjel-3474 643 5 as as SCONJ cjel-3474 643 6 amended amend VERB cjel-3474 643 7 in in ADP cjel-3474 643 8 2009 2009 NUM cjel-3474 643 9 ) ) PUNCT cjel-3474 643 10 . . PUNCT cjel-3474 644 1 2012 2012 NUM cjel-3474 644 2 ] ] PUNCT cjel-3474 644 3 the the DET cjel-3474 644 4 conservation conservation NOUN cjel-3474 644 5 easement easement ADJ cjel-3474 644 6 tax tax NOUN cjel-3474 644 7 expenditure expenditure NOUN cjel-3474 644 8 25 25 NUM cjel-3474 644 9     SPACE cjel-3474 644 10 purpose purpose NOUN cjel-3474 644 11 requirement requirement NOUN cjel-3474 644 12 is be AUX cjel-3474 644 13 broad broad ADJ cjel-3474 644 14 , , PUNCT cjel-3474 644 15 open open ADJ cjel-3474 644 16 - - PUNCT cjel-3474 644 17 ended,104 ended,104 NOUN cjel-3474 644 18 and and CCONJ cjel-3474 644 19 provides provide VERB cjel-3474 644 20 little little ADJ cjel-3474 644 21 basis basis NOUN cjel-3474 644 22 for for ADP cjel-3474 644 23 assessing assess VERB cjel-3474 644 24 the the DET cjel-3474 644 25 conservation conservation NOUN cjel-3474 644 26 benefit benefit NOUN cjel-3474 644 27 of of ADP cjel-3474 644 28 conservation conservation NOUN cjel-3474 644 29 easements easement NOUN cjel-3474 644 30 , , PUNCT cjel-3474 644 31 either either CCONJ cjel-3474 644 32 in in ADP cjel-3474 644 33 the the DET cjel-3474 644 34 aggregate aggregate NOUN cjel-3474 644 35 or or CCONJ cjel-3474 644 36 on on ADP cjel-3474 644 37 an an DET cjel-3474 644 38 easement easement NOUN cjel-3474 644 39 - - PUNCT cjel-3474 644 40 by by ADP cjel-3474 644 41 - - PUNCT cjel-3474 644 42 easement easement NOUN cjel-3474 644 43 basis.105 basis.105 NOUN cjel-3474 644 44 for for ADP cjel-3474 644 45 example example NOUN cjel-3474 644 46 , , PUNCT cjel-3474 644 47 an an DET cjel-3474 644 48 easement easement NOUN cjel-3474 644 49 that that PRON cjel-3474 644 50 provides provide VERB cjel-3474 644 51 scenic scenic ADJ cjel-3474 644 52 benefits benefit NOUN cjel-3474 644 53 may may AUX cjel-3474 644 54 be be AUX cjel-3474 644 55 a a DET cjel-3474 644 56 legitimate legitimate ADJ cjel-3474 644 57 open open ADJ cjel-3474 644 58 space space NOUN cjel-3474 644 59 easement easement NOUN cjel-3474 644 60 , , PUNCT cjel-3474 644 61 but but CCONJ cjel-3474 644 62 the the DET cjel-3474 644 63 conservation conservation NOUN cjel-3474 644 64 value value NOUN cjel-3474 644 65 of of ADP cjel-3474 644 66 the the DET cjel-3474 644 67 scenic scenic ADJ cjel-3474 644 68 benefits benefit NOUN cjel-3474 644 69 will will AUX cjel-3474 644 70 depend depend VERB cjel-3474 644 71 upon upon SCONJ cjel-3474 644 72 how how SCONJ cjel-3474 644 73 much much ADJ cjel-3474 644 74 scenery scenery NOUN cjel-3474 644 75 is be AUX cjel-3474 644 76 protected protect VERB cjel-3474 644 77 , , PUNCT cjel-3474 644 78 the the DET cjel-3474 644 79 location location NOUN cjel-3474 644 80 of of ADP cjel-3474 644 81 the the DET cjel-3474 644 82 scenery scenery NOUN cjel-3474 644 83 , , PUNCT cjel-3474 644 84 the the DET cjel-3474 644 85 extent extent NOUN cjel-3474 644 86 of of ADP cjel-3474 644 87 public public ADJ cjel-3474 644 88 access access NOUN cjel-3474 644 89 , , PUNCT cjel-3474 644 90 and and CCONJ cjel-3474 644 91 so so ADV cjel-3474 644 92 on on ADV cjel-3474 644 93 — — PUNCT cjel-3474 644 94 information information NOUN cjel-3474 644 95 not not PART cjel-3474 644 96 provided provide VERB cjel-3474 644 97 through through ADP cjel-3474 644 98 satisfaction satisfaction NOUN cjel-3474 644 99 of of ADP cjel-3474 644 100 a a DET cjel-3474 644 101 purpose purpose NOUN cjel-3474 644 102 requirement requirement NOUN cjel-3474 644 103 . . PUNCT cjel-3474 645 1 indeed indeed ADV cjel-3474 645 2 , , PUNCT cjel-3474 645 3 this this PRON cjel-3474 645 4 is be AUX cjel-3474 645 5 in in ADP cjel-3474 645 6 the the DET cjel-3474 645 7 very very ADJ cjel-3474 645 8 nature nature NOUN cjel-3474 645 9 of of ADP cjel-3474 645 10 a a DET cjel-3474 645 11 purpose purpose NOUN cjel-3474 645 12 requirement requirement NOUN cjel-3474 645 13 — — PUNCT cjel-3474 645 14 it it PRON cjel-3474 645 15 is be AUX cjel-3474 645 16 not not PART cjel-3474 645 17 intended intend VERB cjel-3474 645 18 to to PART cjel-3474 645 19 measure measure VERB cjel-3474 645 20 conservation conservation NOUN cjel-3474 645 21 benefit benefit NOUN cjel-3474 645 22 but but CCONJ cjel-3474 645 23 merely merely ADV cjel-3474 645 24 to to PART cjel-3474 645 25 provide provide VERB cjel-3474 645 26 a a DET cjel-3474 645 27 broad broad ADJ cjel-3474 645 28 delineation delineation NOUN cjel-3474 645 29 ( ( PUNCT cjel-3474 645 30 and and CCONJ cjel-3474 645 31 definition definition NOUN cjel-3474 645 32 ) ) PUNCT cjel-3474 645 33 of of ADP cjel-3474 645 34 conservation conservation NOUN cjel-3474 645 35 . . PUNCT cjel-3474 646 1 in in ADP cjel-3474 646 2 general general ADJ cjel-3474 646 3 , , PUNCT cjel-3474 646 4 then then ADV cjel-3474 646 5 , , PUNCT cjel-3474 646 6 the the DET cjel-3474 646 7 conservation conservation NOUN cjel-3474 646 8 purpose purpose NOUN cjel-3474 646 9 requirement requirement NOUN cjel-3474 646 10 of of ADP cjel-3474 646 11 the the DET cjel-3474 646 12 easement easement ADJ cjel-3474 646 13 deduction deduction NOUN cjel-3474 646 14 is be AUX cjel-3474 646 15 somewhat somewhat ADV cjel-3474 646 16 akin akin ADJ cjel-3474 646 17 to to ADP cjel-3474 646 18 the the DET cjel-3474 646 19 exempt exempt ADJ cjel-3474 646 20 purpose purpose NOUN cjel-3474 646 21 104 104 NUM cjel-3474 646 22 . . PUNCT cjel-3474 647 1 in in ADP cjel-3474 647 2 the the DET cjel-3474 647 3 wake wake NOUN cjel-3474 647 4 of of ADP cjel-3474 647 5 highly highly ADV cjel-3474 647 6 publicized publicize VERB cjel-3474 647 7 abuses abuse NOUN cjel-3474 647 8 of of ADP cjel-3474 647 9 the the DET cjel-3474 647 10 conservation conservation NOUN cjel-3474 647 11 easement easement ADJ cjel-3474 647 12 tax tax NOUN cjel-3474 647 13 expenditure expenditure NOUN cjel-3474 647 14 , , PUNCT cjel-3474 647 15 the the DET cjel-3474 647 16 standards standard NOUN cjel-3474 647 17 for for ADP cjel-3474 647 18 conservation conservation NOUN cjel-3474 647 19 purposes purpose NOUN cjel-3474 647 20 have have AUX cjel-3474 647 21 been be AUX cjel-3474 647 22 criticized criticize VERB cjel-3474 647 23 . . PUNCT cjel-3474 648 1 suggestions suggestion NOUN cjel-3474 648 2 for for ADP cjel-3474 648 3 improvement improvement NOUN cjel-3474 648 4 include include VERB cjel-3474 648 5 extending extend VERB cjel-3474 648 6 the the DET cjel-3474 648 7 “ " PUNCT cjel-3474 648 8 significant significant ADJ cjel-3474 648 9 public public ADJ cjel-3474 648 10 benefit benefit NOUN cjel-3474 648 11 ” " PUNCT cjel-3474 648 12 test test NOUN cjel-3474 648 13 for for ADP cjel-3474 648 14 open open ADJ cjel-3474 648 15 space space NOUN cjel-3474 648 16 easements easement NOUN cjel-3474 648 17 to to ADP cjel-3474 648 18 all all DET cjel-3474 648 19 other other ADJ cjel-3474 648 20 conservation conservation NOUN cjel-3474 648 21 easements easement NOUN cjel-3474 648 22 , , PUNCT cjel-3474 648 23 extending extend VERB cjel-3474 648 24 the the DET cjel-3474 648 25 requirement requirement NOUN cjel-3474 648 26 for for ADP cjel-3474 648 27 some some DET cjel-3474 648 28 open open ADJ cjel-3474 648 29 space space NOUN cjel-3474 648 30 easements easement NOUN cjel-3474 648 31 that that PRON cjel-3474 648 32 the the DET cjel-3474 648 33 easement easement NOUN cjel-3474 648 34 adhere adhere VERB cjel-3474 648 35 to to ADP cjel-3474 648 36 a a DET cjel-3474 648 37 governmental governmental ADJ cjel-3474 648 38 conservation conservation NOUN cjel-3474 648 39 policy policy NOUN cjel-3474 648 40 to to ADP cjel-3474 648 41 all all DET cjel-3474 648 42 other other ADJ cjel-3474 648 43 conservation conservation NOUN cjel-3474 648 44 easements easement NOUN cjel-3474 648 45 , , PUNCT cjel-3474 648 46 and and CCONJ cjel-3474 648 47 further far ADV cjel-3474 648 48 involving involve VERB cjel-3474 648 49 government government NOUN cjel-3474 648 50 institutions institution NOUN cjel-3474 648 51 in in ADP cjel-3474 648 52 the the DET cjel-3474 648 53 conservation conservation NOUN cjel-3474 648 54 easement easement NOUN cjel-3474 648 55 approval approval NOUN cjel-3474 648 56 process process NOUN cjel-3474 648 57 in in ADP cjel-3474 648 58 a a DET cjel-3474 648 59 manner manner NOUN cjel-3474 648 60 similar similar ADJ cjel-3474 648 61 to to ADP cjel-3474 648 62 that that PRON cjel-3474 648 63 required require VERB cjel-3474 648 64 for for ADP cjel-3474 648 65 the the DET cjel-3474 648 66 preservation preservation NOUN cjel-3474 648 67 of of ADP cjel-3474 648 68 historically historically ADV cjel-3474 648 69 important important ADJ cjel-3474 648 70 land land NOUN cjel-3474 648 71 areas area NOUN cjel-3474 648 72 . . PUNCT cjel-3474 649 1 see see VERB cjel-3474 649 2 joint joint ADJ cjel-3474 649 3 comm comm NOUN cjel-3474 649 4 . . PUNCT cjel-3474 650 1 on on ADP cjel-3474 650 2 taxation taxation NOUN cjel-3474 650 3 , , PUNCT cjel-3474 650 4 supra supra PROPN cjel-3474 650 5 note note PROPN cjel-3474 650 6 14 14 NUM cjel-3474 650 7 , , PUNCT cjel-3474 650 8 at at ADP cjel-3474 650 9 286 286 NUM cjel-3474 650 10 ( ( PUNCT cjel-3474 650 11 “ " PUNCT cjel-3474 650 12 a a DET cjel-3474 650 13 significant significant ADJ cjel-3474 650 14 public public ADJ cjel-3474 650 15 benefit benefit NOUN cjel-3474 650 16 and and CCONJ cjel-3474 650 17 conservation conservation NOUN cjel-3474 650 18 purpose purpose NOUN cjel-3474 650 19 may may AUX cjel-3474 650 20 be be AUX cjel-3474 650 21 best well ADV cjel-3474 650 22 demonstrated demonstrate VERB cjel-3474 650 23 when when SCONJ cjel-3474 650 24 a a DET cjel-3474 650 25 contribution contribution NOUN cjel-3474 650 26 promotes promote VERB cjel-3474 650 27 preservation preservation NOUN cjel-3474 650 28 or or CCONJ cjel-3474 650 29 protection protection NOUN cjel-3474 650 30 that that PRON cjel-3474 650 31 is be AUX cjel-3474 650 32 pursuant pursuant ADJ cjel-3474 650 33 to to ADP cjel-3474 650 34 a a DET cjel-3474 650 35 clearly clearly ADV cjel-3474 650 36 delineated delineate VERB cjel-3474 650 37 governmental governmental ADJ cjel-3474 650 38 conservation conservation NOUN cjel-3474 650 39 policy policy NOUN cjel-3474 650 40 . . PUNCT cjel-3474 650 41 ” " PUNCT cjel-3474 650 42 ) ) PUNCT cjel-3474 650 43 ; ; PUNCT cjel-3474 650 44 see see VERB cjel-3474 650 45 also also ADV cjel-3474 650 46 korngold korngold PROPN cjel-3474 650 47 , , PUNCT cjel-3474 650 48 supra supra PROPN cjel-3474 650 49 note note PROPN cjel-3474 650 50 14 14 NUM cjel-3474 650 51 , , PUNCT cjel-3474 650 52 at at ADP cjel-3474 650 53 1068–69 1068–69 NUM cjel-3474 650 54 ( ( PUNCT cjel-3474 650 55 proposing propose VERB cjel-3474 650 56 amendments amendment NOUN cjel-3474 650 57 to to ADP cjel-3474 650 58 the the DET cjel-3474 650 59 code code NOUN cjel-3474 650 60 ) ) PUNCT cjel-3474 650 61 . . PUNCT cjel-3474 651 1 all all PRON cjel-3474 651 2 of of ADP cjel-3474 651 3 these these DET cjel-3474 651 4 suggestions suggestion NOUN cjel-3474 651 5 have have VERB cjel-3474 651 6 merit merit NOUN cjel-3474 651 7 ; ; PUNCT cjel-3474 651 8 some some PRON cjel-3474 651 9 are be AUX cjel-3474 651 10 discussed discuss VERB cjel-3474 651 11 further far ADV cjel-3474 651 12 in in ADP cjel-3474 651 13 infra infra NOUN cjel-3474 651 14 part part PROPN cjel-3474 651 15 iii iii PROPN cjel-3474 651 16 . . PROPN cjel-3474 651 17 105 105 NUM cjel-3474 651 18 . . PUNCT cjel-3474 652 1 see see VERB cjel-3474 652 2 , , PUNCT cjel-3474 652 3 e.g. e.g. ADV cjel-3474 652 4 , , PUNCT cjel-3474 652 5 joint joint ADJ cjel-3474 652 6 comm comm NOUN cjel-3474 652 7 . . PUNCT cjel-3474 653 1 on on ADP cjel-3474 653 2 taxation taxation NOUN cjel-3474 653 3 , , PUNCT cjel-3474 653 4 supra supra PROPN cjel-3474 653 5 note note PROPN cjel-3474 653 6 14 14 NUM cjel-3474 653 7 , , PUNCT cjel-3474 653 8 at at ADP cjel-3474 653 9 286 286 NUM cjel-3474 653 10 ( ( PUNCT cjel-3474 653 11 “ " PUNCT cjel-3474 653 12 the the DET cjel-3474 653 13 present present ADJ cjel-3474 653 14 - - PUNCT cjel-3474 653 15 law law NOUN cjel-3474 653 16 [ [ X cjel-3474 653 17 conservation conservation NOUN cjel-3474 653 18 purpose purpose NOUN cjel-3474 653 19 requirements requirement NOUN cjel-3474 653 20 ] ] PUNCT cjel-3474 653 21 . . PUNCT cjel-3474 653 22 . . PUNCT cjel-3474 654 1 . . PUNCT cjel-3474 654 2 are be AUX cjel-3474 654 3 so so ADV cjel-3474 654 4 broad broad ADJ cjel-3474 654 5 that that SCONJ cjel-3474 654 6 the the DET cjel-3474 654 7 irs irs PROPN cjel-3474 654 8 effectively effectively ADV cjel-3474 654 9 has have VERB cjel-3474 654 10 no no DET cjel-3474 654 11 basis basis NOUN cjel-3474 654 12 to to PART cjel-3474 654 13 challenge challenge VERB cjel-3474 654 14 contributions contribution NOUN cjel-3474 654 15 claimed claim VERB cjel-3474 654 16 to to PART cjel-3474 654 17 have have AUX cjel-3474 654 18 been be AUX cjel-3474 654 19 made make VERB cjel-3474 654 20 for for ADP cjel-3474 654 21 such such ADJ cjel-3474 654 22 purposes purpose NOUN cjel-3474 654 23 . . PUNCT cjel-3474 654 24 ” " PUNCT cjel-3474 654 25 ) ) PUNCT cjel-3474 654 26 ; ; PUNCT cjel-3474 654 27 halperin halperin NOUN cjel-3474 654 28 , , PUNCT cjel-3474 654 29 supra supra PROPN cjel-3474 654 30 note note PROPN cjel-3474 654 31 14 14 NUM cjel-3474 654 32 , , PUNCT cjel-3474 654 33 at at ADP cjel-3474 654 34 42 42 NUM cjel-3474 654 35 ( ( PUNCT cjel-3474 654 36 noting note VERB cjel-3474 654 37 that that SCONJ cjel-3474 654 38 the the DET cjel-3474 654 39 conservation conservation NOUN cjel-3474 654 40 purpose purpose NOUN cjel-3474 654 41 “ " PUNCT cjel-3474 654 42 definition definition NOUN cjel-3474 654 43 is be AUX cjel-3474 654 44 too too ADV cjel-3474 654 45 open open ADJ cjel-3474 654 46 ended end VERB cjel-3474 654 47 ” " PUNCT cjel-3474 654 48 ) ) PUNCT cjel-3474 654 49 ; ; PUNCT cjel-3474 654 50 korngold korngold PROPN cjel-3474 654 51 , , PUNCT cjel-3474 654 52 supra supra PROPN cjel-3474 654 53 note note PROPN cjel-3474 654 54 14 14 NUM cjel-3474 654 55 , , PUNCT cjel-3474 654 56 at at ADP cjel-3474 654 57 1067 1067 NUM cjel-3474 654 58 ( ( PUNCT cjel-3474 654 59 describing describe VERB cjel-3474 654 60 the the DET cjel-3474 654 61 ambiguity ambiguity NOUN cjel-3474 654 62 in in ADP cjel-3474 654 63 the the DET cjel-3474 654 64 “ " PUNCT cjel-3474 654 65 conservation conservation NOUN cjel-3474 654 66 purpose purpose NOUN cjel-3474 654 67 ” " PUNCT cjel-3474 654 68 requirement requirement NOUN cjel-3474 654 69 , , PUNCT cjel-3474 654 70 particularly particularly ADV cjel-3474 654 71 the the DET cjel-3474 654 72 lack lack NOUN cjel-3474 654 73 of of ADP cjel-3474 654 74 clarity clarity NOUN cjel-3474 654 75 in in ADP cjel-3474 654 76 the the DET cjel-3474 654 77 qualification qualification NOUN cjel-3474 654 78 requirements requirement NOUN cjel-3474 654 79 for for ADP cjel-3474 654 80 the the DET cjel-3474 654 81 “ " PUNCT cjel-3474 654 82 open open ADJ cjel-3474 654 83 space space NOUN cjel-3474 654 84 ” " PUNCT cjel-3474 654 85 deduction deduction NOUN cjel-3474 654 86 ) ) PUNCT cjel-3474 654 87 ; ; PUNCT cjel-3474 654 88 mclaughlin mclaughlin PROPN cjel-3474 654 89 , , PUNCT cjel-3474 654 90 supra supra PROPN cjel-3474 654 91 note note NOUN cjel-3474 654 92 2 2 NUM cjel-3474 654 93 , , PUNCT cjel-3474 654 94 at at ADP cjel-3474 654 95 52 52 NUM cjel-3474 654 96 ( ( PUNCT cjel-3474 654 97 “ " PUNCT cjel-3474 654 98 [ [ X cjel-3474 654 99 w]hile w]hile ADP cjel-3474 654 100 the the DET cjel-3474 654 101 conservation conservation NOUN cjel-3474 654 102 purposes purpose NOUN cjel-3474 654 103 test test NOUN cjel-3474 654 104 does do AUX cjel-3474 654 105 contain contain VERB cjel-3474 654 106 some some DET cjel-3474 654 107 objective objective ADJ cjel-3474 654 108 standards standard NOUN cjel-3474 654 109 , , PUNCT cjel-3474 654 110 a a DET cjel-3474 654 111 significant significant ADJ cjel-3474 654 112 number number NOUN cjel-3474 654 113 of of ADP cjel-3474 654 114 the the DET cjel-3474 654 115 standards standard NOUN cjel-3474 654 116 are be AUX cjel-3474 654 117 unavoidably unavoidably ADV cjel-3474 654 118 subjective subjective ADJ cjel-3474 654 119 . . PUNCT cjel-3474 654 120 ” " PUNCT cjel-3474 655 1 ( ( PUNCT cjel-3474 655 2 citation citation NOUN cjel-3474 655 3 omitted omit VERB cjel-3474 655 4 ) ) PUNCT cjel-3474 655 5 ) ) PUNCT cjel-3474 655 6 . . PUNCT cjel-3474 656 1 to to ADP cjel-3474 656 2 a a DET cjel-3474 656 3 certain certain ADJ cjel-3474 656 4 extent extent NOUN cjel-3474 656 5 , , PUNCT cjel-3474 656 6 conservation conservation NOUN cjel-3474 656 7 purpose purpose NOUN cjel-3474 656 8 has have AUX cjel-3474 656 9 been be AUX cjel-3474 656 10 left leave VERB cjel-3474 656 11 to to ADP cjel-3474 656 12 the the DET cjel-3474 656 13 donor donor NOUN cjel-3474 656 14 and and CCONJ cjel-3474 656 15 donee donee NOUN cjel-3474 656 16 to to PART cjel-3474 656 17 determine determine VERB cjel-3474 656 18 . . PUNCT cjel-3474 657 1 although although SCONJ cjel-3474 657 2 the the DET cjel-3474 657 3 burden burden NOUN cjel-3474 657 4 to to PART cjel-3474 657 5 prove prove VERB cjel-3474 657 6 conservation conservation NOUN cjel-3474 657 7 purpose purpose NOUN cjel-3474 657 8 is be AUX cjel-3474 657 9 on on ADP cjel-3474 657 10 the the DET cjel-3474 657 11 taxpayer taxpayer NOUN cjel-3474 657 12 , , PUNCT cjel-3474 657 13 there there PRON cjel-3474 657 14 is be VERB cjel-3474 657 15 clearly clearly ADV cjel-3474 657 16 considerable considerable ADJ cjel-3474 657 17 flexibility flexibility NOUN cjel-3474 657 18 in in ADP cjel-3474 657 19 the the DET cjel-3474 657 20 requirements requirement NOUN cjel-3474 657 21 . . PUNCT cjel-3474 658 1 appraisers appraiser NOUN cjel-3474 658 2 will will AUX cjel-3474 658 3 not not PART cjel-3474 658 4 be be AUX cjel-3474 658 5 focused focus VERB cjel-3474 658 6 on on ADP cjel-3474 658 7 conservation conservation NOUN cjel-3474 658 8 purpose purpose NOUN cjel-3474 658 9 , , PUNCT cjel-3474 658 10 but but CCONJ cjel-3474 658 11 on on ADP cjel-3474 658 12 lost lose VERB cjel-3474 658 13 economic economic ADJ cjel-3474 658 14 development development NOUN cjel-3474 658 15 value value NOUN cjel-3474 658 16 . . PUNCT cjel-3474 659 1 the the DET cjel-3474 659 2 best good ADJ cjel-3474 659 3 guarantee guarantee NOUN cjel-3474 659 4 that that SCONJ cjel-3474 659 5 an an DET cjel-3474 659 6 easement easement NOUN cjel-3474 659 7 will will AUX cjel-3474 659 8 provide provide VERB cjel-3474 659 9 conservation conservation NOUN cjel-3474 659 10 benefits benefit NOUN cjel-3474 659 11 lies lie VERB cjel-3474 659 12 in in ADP cjel-3474 659 13 its its PRON cjel-3474 659 14 acceptance acceptance NOUN cjel-3474 659 15 by by ADP cjel-3474 659 16 a a DET cjel-3474 659 17 conservation conservation NOUN cjel-3474 659 18 organization organization NOUN cjel-3474 659 19 . . PUNCT cjel-3474 660 1 land land NOUN cjel-3474 660 2 trusts trust NOUN cjel-3474 660 3 in in ADP cjel-3474 660 4 theory theory NOUN cjel-3474 660 5 ( ( PUNCT cjel-3474 660 6 and and CCONJ cjel-3474 660 7 probably probably ADV cjel-3474 660 8 also also ADV cjel-3474 660 9 in in ADP cjel-3474 660 10 practice practice NOUN cjel-3474 660 11 ) ) PUNCT cjel-3474 660 12 should should AUX cjel-3474 660 13 not not PART cjel-3474 660 14 accept accept VERB cjel-3474 660 15 easements easement NOUN cjel-3474 660 16 with with ADP cjel-3474 660 17 little little ADJ cjel-3474 660 18 or or CCONJ cjel-3474 660 19 no no PRON cjel-3474 660 20 conservation conservation NOUN cjel-3474 660 21 value value NOUN cjel-3474 660 22 . . PUNCT cjel-3474 661 1 this this PRON cjel-3474 661 2 is be AUX cjel-3474 661 3 an an DET cjel-3474 661 4 important important ADJ cjel-3474 661 5 check check NOUN cjel-3474 661 6 , , PUNCT cjel-3474 661 7 which which PRON cjel-3474 661 8 has have AUX cjel-3474 661 9 led lead VERB cjel-3474 661 10 some some PRON cjel-3474 661 11 to to PART cjel-3474 661 12 suggest suggest VERB cjel-3474 661 13 mandatory mandatory ADJ cjel-3474 661 14 accreditation accreditation NOUN cjel-3474 661 15 for for ADP cjel-3474 661 16 land land NOUN cjel-3474 661 17 trusts trust NOUN cjel-3474 661 18 and and CCONJ cjel-3474 661 19 other other ADJ cjel-3474 661 20 measures measure NOUN cjel-3474 661 21 . . PUNCT cjel-3474 662 1 see see VERB cjel-3474 662 2 staff staff NOUN cjel-3474 662 3 of of ADP cjel-3474 662 4 s. s. PROPN cjel-3474 662 5 comm comm PROPN cjel-3474 662 6 . . PUNCT cjel-3474 663 1 on on ADP cjel-3474 663 2 fin fin PROPN cjel-3474 663 3 . . PUNCT cjel-3474 663 4 , , PUNCT cjel-3474 663 5 109th 109th ADJ cjel-3474 663 6 cong cong NOUN cjel-3474 663 7 . . PROPN cjel-3474 663 8 , , PUNCT cjel-3474 663 9 supra supra PROPN cjel-3474 663 10 note note PROPN cjel-3474 663 11 57 57 NUM cjel-3474 663 12 , , PUNCT cjel-3474 663 13 at at ADP cjel-3474 663 14 1152 1152 NUM cjel-3474 663 15 . . PUNCT cjel-3474 664 1 the the DET cjel-3474 664 2 land land NOUN cjel-3474 664 3 trust trust PROPN cjel-3474 664 4 alliance alliance NOUN cjel-3474 664 5 has have AUX cjel-3474 664 6 developed develop VERB cjel-3474 664 7 a a DET cjel-3474 664 8 voluntary voluntary ADJ cjel-3474 664 9 accreditation accreditation NOUN cjel-3474 664 10 program program NOUN cjel-3474 664 11 . . PUNCT cjel-3474 665 1 getting getting AUX cjel-3474 665 2 accredited accredit VERB cjel-3474 665 3 , , PUNCT cjel-3474 665 4 land land NOUN cjel-3474 665 5 trust trust NOUN cjel-3474 665 6 accreditation accreditation NOUN cjel-3474 665 7 comm’n comm’n NOUN cjel-3474 665 8 , , PUNCT cjel-3474 665 9 http://www.landtrustaccreditation.org/the-process http://www.landtrustaccreditation.org/the-process X cjel-3474 665 10 ( ( PUNCT cjel-3474 665 11 last last ADJ cjel-3474 665 12 visited visit VERB cjel-3474 665 13 oct oct PROPN cjel-3474 665 14 . . PROPN cjel-3474 665 15 30 30 NUM cjel-3474 665 16 , , PUNCT cjel-3474 665 17 2011 2011 NUM cjel-3474 665 18 ) ) PUNCT cjel-3474 665 19 ( ( PUNCT cjel-3474 665 20 giving give VERB cjel-3474 665 21 an an DET cjel-3474 665 22 overview overview NOUN cjel-3474 665 23 of of ADP cjel-3474 665 24 the the DET cjel-3474 665 25 accreditation accreditation NOUN cjel-3474 665 26 process process NOUN cjel-3474 665 27 ) ) PUNCT cjel-3474 665 28 . . PUNCT cjel-3474 666 1 26 26 NUM cjel-3474 666 2 columbia columbia PROPN cjel-3474 666 3 journal journal PROPN cjel-3474 666 4 of of ADP cjel-3474 666 5 environmental environmental ADJ cjel-3474 666 6 law law NOUN cjel-3474 667 1 [ [ X cjel-3474 667 2 vol vol NOUN cjel-3474 667 3 . . PUNCT cjel-3474 668 1 37:1 37:1 NUM cjel-3474 668 2     SPACE cjel-3474 668 3 requirement requirement NOUN cjel-3474 668 4 for for ADP cjel-3474 668 5 tax tax NOUN cjel-3474 668 6 exemption exemption NOUN cjel-3474 668 7 as as ADP cjel-3474 668 8 a a DET cjel-3474 668 9 charitable charitable ADJ cjel-3474 668 10 , , PUNCT cjel-3474 668 11 or or CCONJ cjel-3474 668 12 section section NOUN cjel-3474 668 13 501(c)(3 501(c)(3 NOUN cjel-3474 668 14 ) ) PUNCT cjel-3474 668 15 , , PUNCT cjel-3474 668 16 organization.106 organization.106 CCONJ cjel-3474 668 17 the the DET cjel-3474 668 18 goal goal NOUN cjel-3474 668 19 is be AUX cjel-3474 668 20 not not PART cjel-3474 668 21 to to PART cjel-3474 668 22 define define VERB cjel-3474 668 23 conservation conservation NOUN cjel-3474 668 24 ( ( PUNCT cjel-3474 668 25 or or CCONJ cjel-3474 668 26 charity charity NOUN cjel-3474 668 27 ) ) PUNCT cjel-3474 668 28 with with ADP cjel-3474 668 29 rigor rigor NOUN cjel-3474 668 30 , , PUNCT cjel-3474 668 31 but but CCONJ cjel-3474 668 32 to to PART cjel-3474 668 33 adopt adopt VERB cjel-3474 668 34 a a DET cjel-3474 668 35 pluralistic pluralistic ADJ cjel-3474 668 36 approach approach NOUN cjel-3474 668 37 that that PRON cjel-3474 668 38 allows allow VERB cjel-3474 668 39 private private ADJ cjel-3474 668 40 organizations organization NOUN cjel-3474 668 41 to to PART cjel-3474 668 42 decide decide VERB cjel-3474 668 43 within within ADP cjel-3474 668 44 broad broad ADJ cjel-3474 668 45 parameters parameter NOUN cjel-3474 668 46 the the DET cjel-3474 668 47 limits limit NOUN cjel-3474 668 48 of of ADP cjel-3474 668 49 charity charity NOUN cjel-3474 668 50 and and CCONJ cjel-3474 668 51 conservation.107 conservation.107 PROPN cjel-3474 668 52 and and CCONJ cjel-3474 668 53 perhaps perhaps ADV cjel-3474 668 54 this this PRON cjel-3474 668 55 is be AUX cjel-3474 668 56 the the DET cjel-3474 668 57 best good ADJ cjel-3474 668 58 way way NOUN cjel-3474 668 59 to to PART cjel-3474 668 60 view view VERB cjel-3474 668 61 conservation conservation NOUN cjel-3474 668 62 purpose purpose NOUN cjel-3474 668 63 — — PUNCT cjel-3474 668 64 it it PRON cjel-3474 668 65 is be AUX cjel-3474 668 66 not not PART cjel-3474 668 67 a a DET cjel-3474 668 68 measure measure NOUN cjel-3474 668 69 of of ADP cjel-3474 668 70 efficiency efficiency NOUN cjel-3474 668 71 for for ADP cjel-3474 668 72 the the DET cjel-3474 668 73 tax tax NOUN cjel-3474 668 74 incentive incentive NOUN cjel-3474 668 75 any any PRON cjel-3474 668 76 more more ADJ cjel-3474 668 77 than than ADP cjel-3474 668 78 the the DET cjel-3474 668 79 exempt exempt ADJ cjel-3474 668 80 purpose purpose NOUN cjel-3474 668 81 requirement requirement NOUN cjel-3474 668 82 of of ADP cjel-3474 668 83 section section NOUN cjel-3474 668 84 501(c)(3 501(c)(3 NOUN cjel-3474 668 85 ) ) PUNCT cjel-3474 668 86 is be AUX cjel-3474 668 87 a a DET cjel-3474 668 88 measure measure NOUN cjel-3474 668 89 of of ADP cjel-3474 668 90 efficiency efficiency NOUN cjel-3474 668 91 for for ADP cjel-3474 668 92 tax tax NOUN cjel-3474 668 93 exemption exemption NOUN cjel-3474 668 94 as as ADP cjel-3474 668 95 a a DET cjel-3474 668 96 charity charity NOUN cjel-3474 668 97 . . PUNCT cjel-3474 669 1 4 4 X cjel-3474 669 2 . . X cjel-3474 669 3 quantifying quantify VERB cjel-3474 669 4 conservation conservation NOUN cjel-3474 669 5 benefit benefit NOUN cjel-3474 669 6 ? ? PUNCT cjel-3474 670 1 there there PRON cjel-3474 670 2 should should AUX cjel-3474 670 3 be be AUX cjel-3474 670 4 little little ADJ cjel-3474 670 5 doubt doubt NOUN cjel-3474 670 6 that that SCONJ cjel-3474 670 7 conservation conservation NOUN cjel-3474 670 8 produces produce VERB cjel-3474 670 9 significant significant ADJ cjel-3474 670 10 benefits benefit NOUN cjel-3474 670 11 ; ; PUNCT cjel-3474 670 12 the the DET cjel-3474 670 13 challenge challenge NOUN cjel-3474 670 14 is be AUX cjel-3474 670 15 quantifying quantify VERB cjel-3474 670 16 the the DET cjel-3474 670 17 benefits benefit NOUN cjel-3474 670 18 . . PUNCT cjel-3474 671 1 some some DET cjel-3474 671 2 studies study NOUN cjel-3474 671 3 emphasize emphasize VERB cjel-3474 671 4 this this DET cjel-3474 671 5 issue issue NOUN cjel-3474 671 6 , , PUNCT cjel-3474 671 7 putting put VERB cjel-3474 671 8 the the DET cjel-3474 671 9 language language NOUN cjel-3474 671 10 of of ADP cjel-3474 671 11 conservation conservation NOUN cjel-3474 671 12 benefits benefit NOUN cjel-3474 671 13 into into ADP cjel-3474 671 14 terms term NOUN cjel-3474 671 15 of of ADP cjel-3474 671 16 investment investment NOUN cjel-3474 671 17 and and CCONJ cjel-3474 671 18 returns return NOUN cjel-3474 671 19 : : PUNCT cjel-3474 671 20 “ " PUNCT cjel-3474 671 21 to to PART cjel-3474 671 22 protect protect VERB cjel-3474 671 23 the the DET cjel-3474 671 24 open open ADJ cjel-3474 671 25 space space NOUN cjel-3474 671 26 that that PRON cjel-3474 671 27 sustains sustain VERB cjel-3474 671 28 natural natural ADJ cjel-3474 671 29 processes process NOUN cjel-3474 671 30 is be AUX cjel-3474 671 31 the the DET cjel-3474 671 32 most most ADV cjel-3474 671 33 important important ADJ cjel-3474 671 34 investment investment NOUN cjel-3474 671 35 we we PRON cjel-3474 671 36 can can AUX cjel-3474 671 37 make make VERB cjel-3474 671 38 , , PUNCT cjel-3474 671 39 yielding yield VERB cjel-3474 671 40 returns return NOUN cjel-3474 671 41 that that PRON cjel-3474 671 42 can can AUX cjel-3474 671 43 be be AUX cjel-3474 671 44 measured measure VERB cjel-3474 671 45 in in ADP cjel-3474 671 46 terms term NOUN cjel-3474 671 47 of of ADP cjel-3474 671 48 clean clean ADJ cjel-3474 671 49 air air NOUN cjel-3474 671 50 and and CCONJ cjel-3474 671 51 water water NOUN cjel-3474 671 52 , , PUNCT cjel-3474 671 53 medicinal medicinal ADJ cjel-3474 671 54 discoveries discovery NOUN cjel-3474 671 55 , , PUNCT cjel-3474 671 56 flood flood NOUN cjel-3474 671 57 control control NOUN cjel-3474 671 58 , , PUNCT cjel-3474 671 59 artistic artistic ADJ cjel-3474 671 60 inspiration inspiration NOUN cjel-3474 671 61 , , PUNCT cjel-3474 671 62 fertile fertile ADJ cjel-3474 671 63 soils soil NOUN cjel-3474 671 64 , , PUNCT cjel-3474 671 65 hunting hunt VERB cjel-3474 671 66 grounds ground NOUN cjel-3474 671 67 , , PUNCT cjel-3474 671 68 and and CCONJ cjel-3474 671 69 a a DET cjel-3474 671 70 stable stable ADJ cjel-3474 671 71 106 106 NUM cjel-3474 671 72 . . PUNCT cjel-3474 672 1 see see VERB cjel-3474 672 2 i.r.c i.r.c NOUN cjel-3474 672 3 . . PUNCT cjel-3474 673 1 § § PROPN cjel-3474 673 2 501(c)(3 501(c)(3 NUM cjel-3474 673 3 ) ) PUNCT cjel-3474 673 4 ( ( PUNCT cjel-3474 673 5 requiring require VERB cjel-3474 673 6 that that SCONJ cjel-3474 673 7 such such ADJ cjel-3474 673 8 organizations organization NOUN cjel-3474 673 9 be be AUX cjel-3474 673 10 “ " PUNCT cjel-3474 673 11 organized organize VERB cjel-3474 673 12 and and CCONJ cjel-3474 673 13 operated operate VERB cjel-3474 673 14 exclusively exclusively ADV cjel-3474 673 15 for for ADP cjel-3474 673 16 religious religious ADJ cjel-3474 673 17 , , PUNCT cjel-3474 673 18 charitable charitable ADJ cjel-3474 673 19 , , PUNCT cjel-3474 673 20 scientific scientific ADJ cjel-3474 673 21 , , PUNCT cjel-3474 673 22 testing testing NOUN cjel-3474 673 23 for for ADP cjel-3474 673 24 public public ADJ cjel-3474 673 25 safety safety NOUN cjel-3474 673 26 , , PUNCT cjel-3474 673 27 literary literary ADJ cjel-3474 673 28 , , PUNCT cjel-3474 673 29 or or CCONJ cjel-3474 673 30 educational educational ADJ cjel-3474 673 31 purposes purpose NOUN cjel-3474 673 32 . . PUNCT cjel-3474 673 33 . . PUNCT cjel-3474 673 34 . . PUNCT cjel-3474 673 35 . . PUNCT cjel-3474 673 36 ” " PUNCT cjel-3474 673 37 ) ) PUNCT cjel-3474 673 38 . . PUNCT cjel-3474 674 1 107 107 NUM cjel-3474 674 2 . . PUNCT cjel-3474 675 1 it it PRON cjel-3474 675 2 is be AUX cjel-3474 675 3 worth worth ADJ cjel-3474 675 4 noting note VERB cjel-3474 675 5 here here ADV cjel-3474 675 6 that that SCONJ cjel-3474 675 7 the the DET cjel-3474 675 8 conservation conservation NOUN cjel-3474 675 9 purpose purpose NOUN cjel-3474 675 10 requirement requirement NOUN cjel-3474 675 11 itself itself PRON cjel-3474 675 12 is be AUX cjel-3474 675 13 somewhat somewhat ADV cjel-3474 675 14 exceptional exceptional ADJ cjel-3474 675 15 . . PUNCT cjel-3474 676 1 for for ADP cjel-3474 676 2 other other ADJ cjel-3474 676 3 charitable charitable ADJ cjel-3474 676 4 contributions contribution NOUN cjel-3474 676 5 of of ADP cjel-3474 676 6 property property NOUN cjel-3474 676 7 , , PUNCT cjel-3474 676 8 there there PRON cjel-3474 676 9 is be VERB cjel-3474 676 10 no no DET cjel-3474 676 11 “ " PUNCT cjel-3474 676 12 charitable charitable ADJ cjel-3474 676 13 purpose purpose NOUN cjel-3474 676 14 ” " PUNCT cjel-3474 676 15 or or CCONJ cjel-3474 676 16 related relate VERB cjel-3474 676 17 use use NOUN cjel-3474 676 18 requirement requirement NOUN cjel-3474 676 19 . . PUNCT cjel-3474 677 1 rather rather ADV cjel-3474 677 2 , , PUNCT cjel-3474 677 3 charitable charitable ADJ cjel-3474 677 4 deductions deduction NOUN cjel-3474 677 5 for for ADP cjel-3474 677 6 property property NOUN cjel-3474 677 7 contributions contribution NOUN cjel-3474 677 8 generally generally ADV cjel-3474 677 9 are be AUX cjel-3474 677 10 allowed allow VERB cjel-3474 677 11 irrespective irrespective ADV cjel-3474 677 12 of of ADP cjel-3474 677 13 purpose purpose NOUN cjel-3474 677 14 . . PUNCT cjel-3474 678 1 see see VERB cjel-3474 678 2 i.r.c i.r.c NOUN cjel-3474 678 3 . . PUNCT cjel-3474 679 1 § § PROPN cjel-3474 679 2 170(c 170(c PROPN cjel-3474 679 3 ) ) PUNCT cjel-3474 679 4 ( ( PUNCT cjel-3474 679 5 defining define VERB cjel-3474 679 6 charitable charitable ADJ cjel-3474 679 7 contribution contribution NOUN cjel-3474 679 8 as as ADP cjel-3474 679 9 “ " PUNCT cjel-3474 679 10 a a DET cjel-3474 679 11 contribution contribution NOUN cjel-3474 679 12 to to ADP cjel-3474 679 13 or or CCONJ cjel-3474 679 14 for for ADP cjel-3474 679 15 the the DET cjel-3474 679 16 use use NOUN cjel-3474 679 17 of of ADP cjel-3474 679 18 ” " PUNCT cjel-3474 679 19 certain certain ADJ cjel-3474 679 20 organizations organization NOUN cjel-3474 679 21 , , PUNCT cjel-3474 679 22 without without ADP cjel-3474 679 23 a a DET cjel-3474 679 24 purpose purpose NOUN cjel-3474 679 25 requirement requirement NOUN cjel-3474 679 26 ) ) PUNCT cjel-3474 679 27 . . PUNCT cjel-3474 680 1 but but CCONJ cjel-3474 680 2 see see VERB cjel-3474 680 3 i.r.c i.r.c NOUN cjel-3474 680 4 . . PUNCT cjel-3474 681 1 § § PROPN cjel-3474 681 2 170(c)(1 170(c)(1 PROPN cjel-3474 681 3 ) ) PUNCT cjel-3474 681 4 ( ( PUNCT cjel-3474 681 5 requiring require VERB cjel-3474 681 6 that that SCONJ cjel-3474 681 7 contributions contribution NOUN cjel-3474 681 8 to to ADP cjel-3474 681 9 government government NOUN cjel-3474 681 10 entities entity NOUN cjel-3474 681 11 be be AUX cjel-3474 681 12 “ " PUNCT cjel-3474 681 13 exclusively exclusively ADV cjel-3474 681 14 for for ADP cjel-3474 681 15 public public ADJ cjel-3474 681 16 purposes purpose NOUN cjel-3474 681 17 ” " PUNCT cjel-3474 681 18 ) ) PUNCT cjel-3474 681 19 . . PUNCT cjel-3474 682 1 although although SCONJ cjel-3474 682 2 property property NOUN cjel-3474 682 3 - - PUNCT cjel-3474 682 4 based base VERB cjel-3474 682 5 distinctions distinction NOUN cjel-3474 682 6 frequently frequently ADV cjel-3474 682 7 are be AUX cjel-3474 682 8 made make VERB cjel-3474 682 9 , , PUNCT cjel-3474 682 10 such such ADJ cjel-3474 682 11 distinctions distinction NOUN cjel-3474 682 12 are be AUX cjel-3474 682 13 for for ADP cjel-3474 682 14 determining determine VERB cjel-3474 682 15 the the DET cjel-3474 682 16 deductible deductible ADJ cjel-3474 682 17 amount amount NOUN cjel-3474 682 18 , , PUNCT cjel-3474 682 19 not not PART cjel-3474 682 20 threshold threshold NOUN cjel-3474 682 21 eligibility eligibility NOUN cjel-3474 682 22 . . PUNCT cjel-3474 683 1 for for ADP cjel-3474 683 2 example example NOUN cjel-3474 683 3 , , PUNCT cjel-3474 683 4 the the DET cjel-3474 683 5 amount amount NOUN cjel-3474 683 6 of of ADP cjel-3474 683 7 the the DET cjel-3474 683 8 deduction deduction NOUN cjel-3474 683 9 is be AUX cjel-3474 683 10 affected affect VERB cjel-3474 683 11 by by ADP cjel-3474 683 12 whether whether SCONJ cjel-3474 683 13 the the DET cjel-3474 683 14 contributed contributed ADJ cjel-3474 683 15 property property NOUN cjel-3474 683 16 is be AUX cjel-3474 683 17 gain gain NOUN cjel-3474 683 18 or or CCONJ cjel-3474 683 19 loss loss NOUN cjel-3474 683 20 property property NOUN cjel-3474 683 21 , , PUNCT cjel-3474 683 22 whether whether SCONJ cjel-3474 683 23 the the DET cjel-3474 683 24 nature nature NOUN cjel-3474 683 25 of of ADP cjel-3474 683 26 the the DET cjel-3474 683 27 gain gain NOUN cjel-3474 683 28 is be AUX cjel-3474 683 29 ordinary ordinary ADJ cjel-3474 683 30 or or CCONJ cjel-3474 683 31 capital capital NOUN cjel-3474 683 32 , , PUNCT cjel-3474 683 33 whether whether SCONJ cjel-3474 683 34 the the DET cjel-3474 683 35 property property NOUN cjel-3474 683 36 is be AUX cjel-3474 683 37 for for ADP cjel-3474 683 38 a a DET cjel-3474 683 39 use use NOUN cjel-3474 683 40 related relate VERB cjel-3474 683 41 to to ADP cjel-3474 683 42 the the DET cjel-3474 683 43 exempt exempt ADJ cjel-3474 683 44 purposes purpose NOUN cjel-3474 683 45 of of ADP cjel-3474 683 46 the the DET cjel-3474 683 47 donee donee NOUN cjel-3474 683 48 , , PUNCT cjel-3474 683 49 and and CCONJ cjel-3474 683 50 , , PUNCT cjel-3474 683 51 in in ADP cjel-3474 683 52 some some DET cjel-3474 683 53 cases case NOUN cjel-3474 683 54 , , PUNCT cjel-3474 683 55 specific specific ADJ cjel-3474 683 56 types type NOUN cjel-3474 683 57 of of ADP cjel-3474 683 58 property property NOUN cjel-3474 683 59 ( ( PUNCT cjel-3474 683 60 e.g. e.g. ADV cjel-3474 683 61 , , PUNCT cjel-3474 683 62 intellectual intellectual ADJ cjel-3474 683 63 property property NOUN cjel-3474 683 64 , , PUNCT cjel-3474 683 65 vehicles vehicle NOUN cjel-3474 683 66 , , PUNCT cjel-3474 683 67 taxidermy taxidermy NOUN cjel-3474 683 68 , , PUNCT cjel-3474 683 69 computers computer NOUN cjel-3474 683 70 , , PUNCT cjel-3474 683 71 fractional fractional ADJ cjel-3474 683 72 gifts gift NOUN cjel-3474 683 73 ) ) PUNCT cjel-3474 683 74 have have VERB cjel-3474 683 75 special special ADJ cjel-3474 683 76 rules rule NOUN cjel-3474 683 77 on on ADP cjel-3474 683 78 the the DET cjel-3474 683 79 deductible deductible ADJ cjel-3474 683 80 amount amount NOUN cjel-3474 683 81 . . PUNCT cjel-3474 684 1 i.r.c i.r.c NOUN cjel-3474 684 2 . . PUNCT cjel-3474 685 1 § § PROPN cjel-3474 685 2 § § PROPN cjel-3474 685 3 170(e 170(e PROPN cjel-3474 685 4 ) ) PUNCT cjel-3474 685 5 , , PUNCT cjel-3474 685 6 170(f)(12 170(f)(12 NUM cjel-3474 685 7 ) ) PUNCT cjel-3474 685 8 , , PUNCT cjel-3474 685 9 170(f)(15)–(16 170(f)(15)–(16 NUM cjel-3474 685 10 ) ) PUNCT cjel-3474 685 11 , , PUNCT cjel-3474 685 12 170(m 170(m PROPN cjel-3474 685 13 ) ) PUNCT cjel-3474 685 14 , , PUNCT cjel-3474 685 15 170(o 170(o NUM cjel-3474 685 16 ) ) PUNCT cjel-3474 685 17 . . PUNCT cjel-3474 686 1 but but CCONJ cjel-3474 686 2 for for ADP cjel-3474 686 3 all all PRON cjel-3474 686 4 of of ADP cjel-3474 686 5 these these PRON cjel-3474 686 6 , , PUNCT cjel-3474 686 7 the the DET cjel-3474 686 8 purpose purpose NOUN cjel-3474 686 9 of of ADP cjel-3474 686 10 the the DET cjel-3474 686 11 contribution contribution NOUN cjel-3474 686 12 does do AUX cjel-3474 686 13 not not PART cjel-3474 686 14 affect affect VERB cjel-3474 686 15 the the DET cjel-3474 686 16 threshold threshold NOUN cjel-3474 686 17 question question NOUN cjel-3474 686 18 of of ADP cjel-3474 686 19 whether whether SCONJ cjel-3474 686 20 or or CCONJ cjel-3474 686 21 not not PART cjel-3474 686 22 the the DET cjel-3474 686 23 contribution contribution NOUN cjel-3474 686 24 is be AUX cjel-3474 686 25 deductible deductible ADJ cjel-3474 686 26 . . PUNCT cjel-3474 687 1 so so ADV cjel-3474 687 2 why why SCONJ cjel-3474 687 3 do do AUX cjel-3474 687 4 conservation conservation NOUN cjel-3474 687 5 easements easement NOUN cjel-3474 687 6 have have VERB cjel-3474 687 7 a a DET cjel-3474 687 8 purpose purpose NOUN cjel-3474 687 9 requirement requirement NOUN cjel-3474 687 10 ? ? PUNCT cjel-3474 688 1 congress congress PROPN cjel-3474 688 2 in in ADP cjel-3474 688 3 effect effect NOUN cjel-3474 688 4 was be AUX cjel-3474 688 5 forced force VERB cjel-3474 688 6 into into ADP cjel-3474 688 7 a a DET cjel-3474 688 8 conservation conservation NOUN cjel-3474 688 9 purpose purpose NOUN cjel-3474 688 10 requirement requirement NOUN cjel-3474 688 11 for for ADP cjel-3474 688 12 easement easement ADJ cjel-3474 688 13 contributions contribution NOUN cjel-3474 688 14 because because SCONJ cjel-3474 688 15 allowing allow VERB cjel-3474 688 16 a a DET cjel-3474 688 17 conservation conservation NOUN cjel-3474 688 18 easement easement NOUN cjel-3474 688 19 deduction deduction NOUN cjel-3474 688 20 at at ADP cjel-3474 688 21 all all ADV cjel-3474 688 22 is be AUX cjel-3474 688 23 an an DET cjel-3474 688 24 exception exception NOUN cjel-3474 688 25 to to ADP cjel-3474 688 26 the the DET cjel-3474 688 27 general general ADJ cjel-3474 688 28 rule rule NOUN cjel-3474 688 29 that that PRON cjel-3474 688 30 denies deny VERB cjel-3474 688 31 deductions deduction NOUN cjel-3474 688 32 for for ADP cjel-3474 688 33 contributions contribution NOUN cjel-3474 688 34 of of ADP cjel-3474 688 35 partial partial ADJ cjel-3474 688 36 interests interest NOUN cjel-3474 688 37 in in ADP cjel-3474 688 38 property property NOUN cjel-3474 688 39 . . PUNCT cjel-3474 689 1 i.r.c i.r.c NOUN cjel-3474 689 2 . . PUNCT cjel-3474 690 1 § § PROPN cjel-3474 690 2 170(f)(3 170(f)(3 NUM cjel-3474 690 3 ) ) PUNCT cjel-3474 690 4 . . PUNCT cjel-3474 691 1 accordingly accordingly ADV cjel-3474 691 2 , , PUNCT cjel-3474 691 3 to to PART cjel-3474 691 4 make make VERB cjel-3474 691 5 a a DET cjel-3474 691 6 viable viable ADJ cjel-3474 691 7 exception exception NOUN cjel-3474 691 8 to to ADP cjel-3474 691 9 the the DET cjel-3474 691 10 partial partial ADJ cjel-3474 691 11 interest interest NOUN cjel-3474 691 12 rule rule NOUN cjel-3474 691 13 , , PUNCT cjel-3474 691 14 a a DET cjel-3474 691 15 purpose purpose NOUN cjel-3474 691 16 requirement requirement NOUN cjel-3474 691 17 was be AUX cjel-3474 691 18 needed need VERB cjel-3474 691 19 ; ; PUNCT cjel-3474 691 20 otherwise otherwise ADV cjel-3474 691 21 , , PUNCT cjel-3474 691 22 any any DET cjel-3474 691 23 partial partial ADJ cjel-3474 691 24 interest interest NOUN cjel-3474 691 25 contribution contribution NOUN cjel-3474 691 26 would would AUX cjel-3474 691 27 be be AUX cjel-3474 691 28 eligible eligible ADJ cjel-3474 691 29 . . PUNCT cjel-3474 692 1 for for ADP cjel-3474 692 2 a a DET cjel-3474 692 3 description description NOUN cjel-3474 692 4 of of ADP cjel-3474 692 5 the the DET cjel-3474 692 6 partial partial ADJ cjel-3474 692 7 interest interest NOUN cjel-3474 692 8 rule rule NOUN cjel-3474 692 9 , , PUNCT cjel-3474 692 10 see see VERB cjel-3474 692 11 also also ADV cjel-3474 692 12 infra infra VERB cjel-3474 692 13 part part NOUN cjel-3474 692 14 ii.a ii.a NOUN cjel-3474 692 15 . . PUNCT cjel-3474 693 1 2012 2012 NUM cjel-3474 693 2 ] ] PUNCT cjel-3474 693 3 the the DET cjel-3474 693 4 conservation conservation NOUN cjel-3474 693 5 easement easement ADJ cjel-3474 693 6 tax tax NOUN cjel-3474 693 7 expenditure expenditure NOUN cjel-3474 693 8 27 27 NUM cjel-3474 693 9     SPACE cjel-3474 693 10 climate climate NOUN cjel-3474 693 11 . . PUNCT cjel-3474 694 1 ”108 ”108 NOUN cjel-3474 695 1 the the DET cjel-3474 695 2 benefits benefit NOUN cjel-3474 695 3 of of ADP cjel-3474 695 4 protecting protect VERB cjel-3474 695 5 timberland timberland NOUN cjel-3474 695 6 , , PUNCT cjel-3474 695 7 for for ADP cjel-3474 695 8 example example NOUN cjel-3474 695 9 , , PUNCT cjel-3474 695 10 are be AUX cjel-3474 695 11 extensive extensive ADJ cjel-3474 695 12 : : PUNCT cjel-3474 695 13 improved improved ADJ cjel-3474 695 14 air air NOUN cjel-3474 695 15 quality quality NOUN cjel-3474 695 16 ( ( PUNCT cjel-3474 695 17 and and CCONJ cjel-3474 695 18 therefore therefore ADV cjel-3474 695 19 human human ADJ cjel-3474 695 20 health health NOUN cjel-3474 695 21 ) ) PUNCT cjel-3474 695 22 , , PUNCT cjel-3474 695 23 flood flood NOUN cjel-3474 695 24 prevention prevention NOUN cjel-3474 695 25 , , PUNCT cjel-3474 695 26 carbon carbon NOUN cjel-3474 695 27 sequestration sequestration NOUN cjel-3474 695 28 , , PUNCT cjel-3474 695 29 improved improve VERB cjel-3474 695 30 water water NOUN cjel-3474 695 31 quality quality NOUN cjel-3474 695 32 , , PUNCT cjel-3474 695 33 recreational recreational ADJ cjel-3474 695 34 benefits benefit NOUN cjel-3474 695 35 , , PUNCT cjel-3474 695 36 increased increase VERB cjel-3474 695 37 property property NOUN cjel-3474 695 38 values value NOUN cjel-3474 695 39 , , PUNCT cjel-3474 695 40 and and CCONJ cjel-3474 695 41 scenic scenic ADJ cjel-3474 695 42 benefits.109 benefits.109 VERB cjel-3474 695 43 the the DET cjel-3474 695 44 problem problem NOUN cjel-3474 695 45 lies lie VERB cjel-3474 695 46 in in ADP cjel-3474 695 47 giving give VERB cjel-3474 695 48 “ " PUNCT cjel-3474 695 49 a a DET cjel-3474 695 50 monetary monetary ADJ cjel-3474 695 51 value value NOUN cjel-3474 695 52 . . PUNCT cjel-3474 695 53 . . PUNCT cjel-3474 695 54 . . PUNCT cjel-3474 696 1 to to ADP cjel-3474 696 2 natural natural ADJ cjel-3474 696 3 processes process NOUN cjel-3474 696 4 and and CCONJ cjel-3474 696 5 benefits benefit NOUN cjel-3474 696 6 that that PRON cjel-3474 696 7 are be AUX cjel-3474 696 8 not not PART cjel-3474 696 9 generally generally ADV cjel-3474 696 10 recognized recognize VERB cjel-3474 696 11 by by ADP cjel-3474 696 12 economic economic ADJ cjel-3474 696 13 markets[.]”110 markets[.]”110 NOUN cjel-3474 696 14 although although SCONJ cjel-3474 696 15 economists economist NOUN cjel-3474 696 16 have have AUX cjel-3474 696 17 developed develop VERB cjel-3474 696 18 methods method NOUN cjel-3474 696 19 for for ADP cjel-3474 696 20 “ " PUNCT cjel-3474 696 21 deriv[ing deriv[e VERB cjel-3474 696 22 ] ] PUNCT cjel-3474 696 23 economic economic ADJ cjel-3474 696 24 value value NOUN cjel-3474 696 25 from from ADP cjel-3474 696 26 ecosystem ecosystem NOUN cjel-3474 696 27 services,”111 services,”111 VERB cjel-3474 696 28 the the DET cjel-3474 696 29 time time NOUN cjel-3474 696 30 when when SCONJ cjel-3474 696 31 “ " PUNCT cjel-3474 696 32 ecological ecological ADJ cjel-3474 696 33 services service NOUN cjel-3474 696 34 and and CCONJ cjel-3474 696 35 open open ADJ cjel-3474 696 36 space space NOUN cjel-3474 696 37 benefits benefit NOUN cjel-3474 696 38 [ [ X cjel-3474 696 39 are be AUX cjel-3474 696 40 brought bring VERB cjel-3474 696 41 ] ] PUNCT cjel-3474 696 42 into into ADP cjel-3474 696 43 the the DET cjel-3474 696 44 marketplace marketplace NOUN cjel-3474 696 45 , , PUNCT cjel-3474 696 46 so so SCONJ cjel-3474 696 47 that that SCONJ cjel-3474 696 48 they they PRON cjel-3474 696 49 will will AUX cjel-3474 696 50 be be AUX cjel-3474 696 51 incorporated incorporate VERB cjel-3474 696 52 into into ADP cjel-3474 696 53 decisions decision NOUN cjel-3474 696 54 affecting affect VERB cjel-3474 696 55 their their PRON cjel-3474 696 56 future future NOUN cjel-3474 696 57 . . PUNCT cjel-3474 696 58 . . PUNCT cjel-3474 697 1 . . PUNCT cjel-3474 697 2 appears appear VERB cjel-3474 697 3 to to PART cjel-3474 697 4 be be AUX cjel-3474 697 5 a a DET cjel-3474 697 6 long long ADJ cjel-3474 697 7 way way NOUN cjel-3474 697 8 off off ADV cjel-3474 697 9 . . PUNCT cjel-3474 698 1 ”112 ”112 PROPN cjel-3474 698 2 in in ADP cjel-3474 698 3 some some DET cjel-3474 698 4 cases case NOUN cjel-3474 698 5 , , PUNCT cjel-3474 698 6 the the DET cjel-3474 698 7 economics economic NOUN cjel-3474 698 8 are be AUX cjel-3474 698 9 clear clear ADJ cjel-3474 698 10 . . PUNCT cjel-3474 699 1 for for ADP cjel-3474 699 2 example example NOUN cjel-3474 699 3 , , PUNCT cjel-3474 699 4 when when SCONJ cjel-3474 699 5 a a DET cjel-3474 699 6 government government NOUN cjel-3474 699 7 chooses choose VERB cjel-3474 699 8 to to PART cjel-3474 699 9 conserve conserve VERB cjel-3474 699 10 a a DET cjel-3474 699 11 forest forest NOUN cjel-3474 699 12 for for ADP cjel-3474 699 13 its its PRON cjel-3474 699 14 water water NOUN cjel-3474 699 15 purification purification NOUN cjel-3474 699 16 benefits benefit NOUN cjel-3474 699 17 rather rather ADV cjel-3474 699 18 than than ADP cjel-3474 699 19 develop develop VERB cjel-3474 699 20 the the DET cjel-3474 699 21 land land NOUN cjel-3474 699 22 and and CCONJ cjel-3474 699 23 incur incur VERB cjel-3474 699 24 the the DET cjel-3474 699 25 costs cost NOUN cjel-3474 699 26 of of ADP cjel-3474 699 27 building building NOUN cjel-3474 699 28 , , PUNCT cjel-3474 699 29 operating operate VERB cjel-3474 699 30 , , PUNCT cjel-3474 699 31 and and CCONJ cjel-3474 699 32 maintaining maintain VERB cjel-3474 699 33 a a DET cjel-3474 699 34 water water NOUN cjel-3474 699 35 treatment treatment NOUN cjel-3474 699 36 plant plant NOUN cjel-3474 699 37 , , PUNCT cjel-3474 699 38 many many ADJ cjel-3474 699 39 costs cost NOUN cjel-3474 699 40 and and CCONJ cjel-3474 699 41 benefits benefit NOUN cjel-3474 699 42 can can AUX cjel-3474 699 43 be be AUX cjel-3474 699 44 measured measure VERB cjel-3474 699 45 and and CCONJ cjel-3474 699 46 assessed.113 assessed.113 NOUN cjel-3474 699 47 however however ADV cjel-3474 699 48 , , PUNCT cjel-3474 699 49 a a DET cjel-3474 699 50 detailed detailed ADJ cjel-3474 699 51 assessment assessment NOUN cjel-3474 699 52 of of ADP cjel-3474 699 53 the the DET cjel-3474 699 54 costs cost NOUN cjel-3474 699 55 and and CCONJ cjel-3474 699 56 benefits benefit NOUN cjel-3474 699 57 of of ADP cjel-3474 699 58 possible possible ADJ cjel-3474 699 59 land land NOUN cjel-3474 699 60 use use NOUN cjel-3474 699 61 is be AUX cjel-3474 699 62 not not PART cjel-3474 699 63 required require VERB cjel-3474 699 64 , , PUNCT cjel-3474 699 65 and and CCONJ cjel-3474 699 66 may may AUX cjel-3474 699 67 not not PART cjel-3474 699 68 be be AUX cjel-3474 699 69 feasible feasible ADJ cjel-3474 699 70 , , PUNCT cjel-3474 699 71 in in ADP cjel-3474 699 72 connection connection NOUN cjel-3474 699 73 with with ADP cjel-3474 699 74 the the DET cjel-3474 699 75 conservation conservation NOUN cjel-3474 699 76 easement easement ADJ cjel-3474 699 77 tax tax NOUN cjel-3474 699 78 expenditure expenditure NOUN cjel-3474 699 79 . . PUNCT cjel-3474 700 1 indeed indeed ADV cjel-3474 700 2 , , PUNCT cjel-3474 700 3 the the DET cjel-3474 700 4 easement easement ADJ cjel-3474 700 5 program program NOUN cjel-3474 700 6 is be AUX cjel-3474 700 7 partly partly ADV cjel-3474 700 8 set set VERB cjel-3474 700 9 up up ADP cjel-3474 700 10 to to PART cjel-3474 700 11 avoid avoid VERB cjel-3474 700 12 such such ADJ cjel-3474 700 13 studies study NOUN cjel-3474 700 14 , , PUNCT cjel-3474 700 15 designed design VERB cjel-3474 700 16 as as SCONJ cjel-3474 700 17 it it PRON cjel-3474 700 18 is be AUX cjel-3474 700 19 to to PART cjel-3474 700 20 facilitate facilitate VERB cjel-3474 700 21 private private ADJ cjel-3474 700 22 transactions114 transactions114 PROPN cjel-3474 700 23 at at ADP cjel-3474 700 24 government government NOUN cjel-3474 700 25 expense expense NOUN cjel-3474 700 26 . . PUNCT cjel-3474 701 1 as as ADP cjel-3474 701 2 108 108 NUM cjel-3474 701 3 . . PUNCT cjel-3474 701 4 amanda amanda PROPN cjel-3474 701 5 sauer sauer PROPN cjel-3474 701 6 , , PUNCT cjel-3474 701 7 the the DET cjel-3474 701 8 value value NOUN cjel-3474 701 9 of of ADP cjel-3474 701 10 conservation conservation NOUN cjel-3474 701 11 easements easement NOUN cjel-3474 701 12 : : PUNCT cjel-3474 701 13 the the DET cjel-3474 701 14 importance importance NOUN cjel-3474 701 15 of of ADP cjel-3474 701 16 protecting protect VERB cjel-3474 701 17 nature nature NOUN cjel-3474 701 18 and and CCONJ cjel-3474 701 19 open open ADJ cjel-3474 701 20 space space NOUN cjel-3474 701 21 2 2 NUM cjel-3474 701 22 ( ( PUNCT cjel-3474 701 23 2002 2002 NUM cjel-3474 701 24 ) ) PUNCT cjel-3474 701 25 . . PUNCT cjel-3474 702 1 109 109 NUM cjel-3474 702 2 . . PUNCT cjel-3474 703 1 i i PRON cjel-3474 703 2 d. d. PROPN cjel-3474 703 3 110 110 NUM cjel-3474 703 4 . . PUNCT cjel-3474 704 1 i i PRON cjel-3474 704 2 d. d. PROPN cjel-3474 704 3 at at ADP cjel-3474 704 4 4 4 NUM cjel-3474 704 5 . . NOUN cjel-3474 704 6 111 111 NUM cjel-3474 704 7 . . PUNCT cjel-3474 705 1 such such ADJ cjel-3474 705 2 methods method NOUN cjel-3474 705 3 include include VERB cjel-3474 705 4 comparing compare VERB cjel-3474 705 5 property property NOUN cjel-3474 705 6 values value NOUN cjel-3474 705 7 of of ADP cjel-3474 705 8 land land NOUN cjel-3474 705 9 with with ADP cjel-3474 705 10 open open ADJ cjel-3474 705 11 space space NOUN cjel-3474 705 12 benefits benefit NOUN cjel-3474 705 13 to to ADP cjel-3474 705 14 comparable comparable ADJ cjel-3474 705 15 land land NOUN cjel-3474 705 16 without without ADP cjel-3474 705 17 such such ADJ cjel-3474 705 18 benefits benefit NOUN cjel-3474 705 19 , , PUNCT cjel-3474 705 20 asking ask VERB cjel-3474 705 21 people people NOUN cjel-3474 705 22 in in ADP cjel-3474 705 23 surveys survey NOUN cjel-3474 705 24 how how SCONJ cjel-3474 705 25 much much ADV cjel-3474 705 26 they they PRON cjel-3474 705 27 would would AUX cjel-3474 705 28 pay pay VERB cjel-3474 705 29 for for ADP cjel-3474 705 30 ecological ecological ADJ cjel-3474 705 31 benefits benefit NOUN cjel-3474 705 32 , , PUNCT cjel-3474 705 33 and and CCONJ cjel-3474 705 34 calculating calculate VERB cjel-3474 705 35 the the DET cjel-3474 705 36 time time NOUN cjel-3474 705 37 and and CCONJ cjel-3474 705 38 money money NOUN cjel-3474 705 39 spent spend VERB cjel-3474 705 40 in in ADP cjel-3474 705 41 pursuit pursuit NOUN cjel-3474 705 42 of of ADP cjel-3474 705 43 conservation conservation NOUN cjel-3474 705 44 - - PUNCT cjel-3474 705 45 related relate VERB cjel-3474 705 46 recreational recreational ADJ cjel-3474 705 47 opportunities opportunity NOUN cjel-3474 705 48 . . PUNCT cjel-3474 706 1 i i PRON cjel-3474 706 2 d. d. PROPN cjel-3474 706 3 112 112 NUM cjel-3474 706 4 . . PUNCT cjel-3474 707 1 i i PRON cjel-3474 707 2 d. d. PROPN cjel-3474 707 3 at at ADP cjel-3474 707 4 5 5 NUM cjel-3474 707 5 . . SYM cjel-3474 707 6 113 113 NUM cjel-3474 707 7 . . PUNCT cjel-3474 708 1 i i PRON cjel-3474 708 2 d. d. PROPN cjel-3474 708 3 at at ADP cjel-3474 708 4 5–6 5–6 PROPN cjel-3474 708 5 ( ( PUNCT cjel-3474 708 6 describing describe VERB cjel-3474 708 7 as as ADP cjel-3474 708 8 one one NUM cjel-3474 708 9 example example NOUN cjel-3474 708 10 the the DET cjel-3474 708 11 decision decision NOUN cjel-3474 708 12 by by ADP cjel-3474 708 13 new new PROPN cjel-3474 708 14 york york PROPN cjel-3474 708 15 city city PROPN cjel-3474 708 16 “ " PUNCT cjel-3474 708 17 to to PART cjel-3474 708 18 spend spend VERB cjel-3474 708 19 $ $ SYM cjel-3474 708 20 1.8 1.8 NUM cjel-3474 708 21 billion billion NUM cjel-3474 708 22 to to PART cjel-3474 708 23 protect protect VERB cjel-3474 708 24 80,000 80,000 NUM cjel-3474 708 25 acres acre NOUN cjel-3474 708 26 of of ADP cjel-3474 708 27 its its PRON cjel-3474 708 28 upstate upstate PROPN cjel-3474 708 29 watershed watershed NOUN cjel-3474 708 30 instead instead ADV cjel-3474 708 31 of of ADP cjel-3474 708 32 constructing construct VERB cjel-3474 708 33 an an DET cjel-3474 708 34 $ $ SYM cjel-3474 708 35 8 8 NUM cjel-3474 708 36 billion billion NUM cjel-3474 708 37 water water NOUN cjel-3474 708 38 filtration filtration NOUN cjel-3474 708 39 plant plant NOUN cjel-3474 708 40 with with ADP cjel-3474 708 41 additional additional ADJ cjel-3474 708 42 operating operating NOUN cjel-3474 708 43 costs cost NOUN cjel-3474 708 44 of of ADP cjel-3474 708 45 $ $ SYM cjel-3474 708 46 300 300 NUM cjel-3474 708 47 million million NUM cjel-3474 708 48 a a DET cjel-3474 708 49 year year NOUN cjel-3474 708 50 ” " PUNCT cjel-3474 708 51 ) ) PUNCT cjel-3474 708 52 . . PUNCT cjel-3474 709 1 114 114 NUM cjel-3474 709 2 . . PUNCT cjel-3474 710 1 there there PRON cjel-3474 710 2 is be VERB cjel-3474 710 3 some some DET cjel-3474 710 4 debate debate NOUN cjel-3474 710 5 about about ADP cjel-3474 710 6 whether whether SCONJ cjel-3474 710 7 the the DET cjel-3474 710 8 role role NOUN cjel-3474 710 9 of of ADP cjel-3474 710 10 the the DET cjel-3474 710 11 land land NOUN cjel-3474 710 12 trust trust NOUN cjel-3474 710 13 in in ADP cjel-3474 710 14 conservation conservation NOUN cjel-3474 710 15 is be AUX cjel-3474 710 16 public public ADJ cjel-3474 710 17 or or CCONJ cjel-3474 710 18 private private ADJ cjel-3474 710 19 . . PUNCT cjel-3474 711 1 some some PRON cjel-3474 711 2 argue argue VERB cjel-3474 711 3 that that SCONJ cjel-3474 711 4 the the DET cjel-3474 711 5 conservation conservation NOUN cjel-3474 711 6 easement easement NOUN cjel-3474 711 7 program program NOUN cjel-3474 711 8 fundamentally fundamentally ADV cjel-3474 711 9 is be AUX cjel-3474 711 10 private private ADJ cjel-3474 711 11 . . PUNCT cjel-3474 712 1 land land NOUN cjel-3474 712 2 trusts trust NOUN cjel-3474 712 3 are be AUX cjel-3474 712 4 viewed view VERB cjel-3474 712 5 as as ADP cjel-3474 712 6 private private ADJ cjel-3474 712 7 organizations organization NOUN cjel-3474 712 8 , , PUNCT cjel-3474 712 9 making make VERB cjel-3474 712 10 permanent permanent ADJ cjel-3474 712 11 decisions decision NOUN cjel-3474 712 12 about about ADP cjel-3474 712 13 public public ADJ cjel-3474 712 14 use use NOUN cjel-3474 712 15 . . PUNCT cjel-3474 713 1 this this PRON cjel-3474 713 2 gives give VERB cjel-3474 713 3 rise rise NOUN cjel-3474 713 4 to to ADP cjel-3474 713 5 accountability accountability NOUN cjel-3474 713 6 concerns concern NOUN cjel-3474 713 7 : : PUNCT cjel-3474 713 8 land land NOUN cjel-3474 713 9 trusts trust NOUN cjel-3474 713 10 are be AUX cjel-3474 713 11 not not PART cjel-3474 713 12 run run VERB cjel-3474 713 13 by by ADP cjel-3474 713 14 elected elect VERB cjel-3474 713 15 officials official NOUN cjel-3474 713 16 and and CCONJ cjel-3474 713 17 are be AUX cjel-3474 713 18 not not PART cjel-3474 713 19 accountable accountable ADJ cjel-3474 713 20 to to ADP cjel-3474 713 21 the the DET cjel-3474 713 22 general general ADJ cjel-3474 713 23 public public NOUN cjel-3474 713 24 . . PUNCT cjel-3474 714 1 see see VERB cjel-3474 714 2 korngold korngold PROPN cjel-3474 714 3 , , PUNCT cjel-3474 714 4 supra supra PROPN cjel-3474 714 5 note note PROPN cjel-3474 714 6 14 14 NUM cjel-3474 714 7 , , PUNCT cjel-3474 714 8 at at ADP cjel-3474 714 9 1064 1064 NUM cjel-3474 714 10 – – PUNCT cjel-3474 714 11 65 65 NUM cjel-3474 714 12 ; ; PUNCT cjel-3474 714 13 c. c. PROPN cjel-3474 714 14 timothy timothy PROPN cjel-3474 714 15 lindstrom lindstrom PROPN cjel-3474 714 16 , , PUNCT cjel-3474 714 17 conservation conservation NOUN cjel-3474 714 18 easements easement NOUN cjel-3474 714 19 , , PUNCT cjel-3474 714 20 common common ADJ cjel-3474 714 21 sense sense NOUN cjel-3474 714 22 and and CCONJ cjel-3474 714 23 the the DET cjel-3474 714 24 charitable charitable ADJ cjel-3474 714 25 trust trust NOUN cjel-3474 714 26 doctrine doctrine NOUN cjel-3474 714 27 , , PUNCT cjel-3474 714 28 9 9 NUM cjel-3474 714 29 wyo wyo PROPN cjel-3474 714 30 . . PUNCT cjel-3474 715 1 l. l. PROPN cjel-3474 715 2 rev rev PROPN cjel-3474 715 3 . . PROPN cjel-3474 715 4 397 397 NUM cjel-3474 715 5 , , PUNCT cjel-3474 715 6 401 401 NUM cjel-3474 715 7 , , PUNCT cjel-3474 715 8 409–10 409–10 PROPN cjel-3474 715 9 ( ( PUNCT cjel-3474 715 10 2009 2009 NUM cjel-3474 715 11 ) ) PUNCT cjel-3474 715 12 . . PUNCT cjel-3474 716 1 others other NOUN cjel-3474 716 2 counter counter VERB cjel-3474 716 3 that that SCONJ cjel-3474 716 4 because because SCONJ cjel-3474 716 5 land land NOUN cjel-3474 716 6 trusts trust NOUN cjel-3474 716 7 are be AUX cjel-3474 716 8 section section NOUN cjel-3474 716 9 501(c)(3 501(c)(3 NOUN cjel-3474 716 10 ) ) PUNCT cjel-3474 716 11 organizations organization NOUN cjel-3474 716 12 under under ADP cjel-3474 716 13 the the DET cjel-3474 716 14 code code NOUN cjel-3474 716 15 , , PUNCT cjel-3474 716 16 they they PRON cjel-3474 716 17 are be AUX cjel-3474 716 18 quasi quasi ADJ cjel-3474 716 19 - - ADJ cjel-3474 716 20 public public ADJ cjel-3474 716 21 — — PUNCT cjel-3474 716 22 supported support VERB cjel-3474 716 23 by by ADP cjel-3474 716 24 the the DET cjel-3474 716 25 tax tax NOUN cjel-3474 716 26 system system NOUN cjel-3474 716 27 , , PUNCT cjel-3474 716 28 organized organize VERB cjel-3474 716 29 for for ADP cjel-3474 716 30 public public ADJ cjel-3474 716 31 purposes purpose NOUN cjel-3474 716 32 , , PUNCT cjel-3474 716 33 and and CCONJ cjel-3474 716 34 subject subject ADJ cjel-3474 716 35 to to ADP cjel-3474 716 36 oversight oversight NOUN cjel-3474 716 37 by by ADP cjel-3474 716 38 the the DET cjel-3474 716 39 irs irs PROPN cjel-3474 716 40 and and CCONJ cjel-3474 716 41 state state NOUN cjel-3474 716 42 attorneys attorney NOUN cjel-3474 716 43 general general ADJ cjel-3474 716 44 — — PUNCT cjel-3474 716 45 and and CCONJ cjel-3474 716 46 , , PUNCT cjel-3474 716 47 as as ADP cjel-3474 716 48 “ " PUNCT cjel-3474 716 49 public public ADJ cjel-3474 716 50 ” " PUNCT cjel-3474 716 51 charities charity NOUN cjel-3474 716 52 , , PUNCT cjel-3474 716 53 land land NOUN cjel-3474 716 54 trusts trust NOUN cjel-3474 716 55 are be AUX cjel-3474 716 56 accountable accountable ADJ cjel-3474 716 57 to to ADP cjel-3474 716 58 donors donor NOUN cjel-3474 716 59 for for ADP cjel-3474 716 60 their their PRON cjel-3474 716 61 actions action NOUN cjel-3474 716 62 . . PUNCT cjel-3474 717 1 see see VERB cjel-3474 717 2 nancy nancy PROPN cjel-3474 717 3 a. a. PROPN cjel-3474 717 4 mclaughlin mclaughlin PROPN cjel-3474 717 5 & & CCONJ cjel-3474 717 6 w. w. PROPN cjel-3474 717 7 william william PROPN cjel-3474 717 8 weeks weeks PROPN cjel-3474 717 9 , , PUNCT cjel-3474 717 10 hicks hicks PROPN cjel-3474 717 11 v. v. CCONJ cjel-3474 717 12 dowd dowd PROPN cjel-3474 717 13 , , PUNCT cjel-3474 717 14 conservation conservation NOUN cjel-3474 717 15 easements easement NOUN cjel-3474 717 16 , , PUNCT cjel-3474 717 17 and and CCONJ cjel-3474 717 18 the the DET cjel-3474 717 19 28 28 NUM cjel-3474 717 20 columbia columbia PROPN cjel-3474 717 21 journal journal PROPN cjel-3474 717 22 of of ADP cjel-3474 717 23 environmental environmental ADJ cjel-3474 717 24 law law NOUN cjel-3474 718 1 [ [ X cjel-3474 718 2 vol vol NOUN cjel-3474 718 3 . . PUNCT cjel-3474 719 1 37:1 37:1 NUM cjel-3474 719 2     SPACE cjel-3474 719 3 suggested suggest VERB cjel-3474 719 4 in in ADP cjel-3474 719 5 part part NOUN cjel-3474 719 6 iii iii NOUN cjel-3474 719 7 , , PUNCT cjel-3474 719 8 to to ADP cjel-3474 719 9 the the DET cjel-3474 719 10 extent extent NOUN cjel-3474 719 11 possible possible ADJ cjel-3474 719 12 , , PUNCT cjel-3474 719 13 implementing implement VERB cjel-3474 719 14 a a DET cjel-3474 719 15 costbenefit costbenefit NOUN cjel-3474 719 16 analysis analysis NOUN cjel-3474 719 17 into into ADP cjel-3474 719 18 the the DET cjel-3474 719 19 conservation conservation NOUN cjel-3474 719 20 easement easement NOUN cjel-3474 719 21 program program NOUN cjel-3474 719 22 would would AUX cjel-3474 719 23 be be AUX cjel-3474 719 24 a a DET cjel-3474 719 25 step step NOUN cjel-3474 719 26 in in ADP cjel-3474 719 27 the the DET cjel-3474 719 28 right right ADJ cjel-3474 719 29 direction direction NOUN cjel-3474 719 30 toward toward ADP cjel-3474 719 31 standardizing standardize VERB cjel-3474 719 32 the the DET cjel-3474 719 33 quantification quantification NOUN cjel-3474 719 34 of of ADP cjel-3474 719 35 conservation conservation NOUN cjel-3474 719 36 benefits benefit NOUN cjel-3474 719 37 so so SCONJ cjel-3474 719 38 as as SCONJ cjel-3474 719 39 to to PART cjel-3474 719 40 make make VERB cjel-3474 719 41 assessment assessment NOUN cjel-3474 719 42 of of ADP cjel-3474 719 43 conservation conservation NOUN cjel-3474 719 44 benefits benefit VERB cjel-3474 719 45 more more ADV cjel-3474 719 46 plausible plausible ADJ cjel-3474 719 47 . . PUNCT cjel-3474 720 1 5 5 X cjel-3474 720 2 . . X cjel-3474 720 3 conclusion conclusion NOUN cjel-3474 720 4 if if SCONJ cjel-3474 720 5 the the DET cjel-3474 720 6 federal federal ADJ cjel-3474 720 7 government government NOUN cjel-3474 720 8 spent spend VERB cjel-3474 720 9 $ $ SYM cjel-3474 720 10 100 100 NUM cjel-3474 720 11 for for ADP cjel-3474 720 12 $ $ SYM cjel-3474 720 13 75 75 NUM cjel-3474 720 14 to to PART cjel-3474 720 15 be be AUX cjel-3474 720 16 paid pay VERB cjel-3474 720 17 to to ADP cjel-3474 720 18 charity charity NOUN cjel-3474 720 19 , , PUNCT cjel-3474 720 20 the the DET cjel-3474 720 21 transaction transaction NOUN cjel-3474 720 22 would would AUX cjel-3474 720 23 be be AUX cjel-3474 720 24 inefficient inefficient ADJ cjel-3474 720 25 , , PUNCT cjel-3474 720 26 wasteful wasteful ADJ cjel-3474 720 27 , , PUNCT cjel-3474 720 28 and and CCONJ cjel-3474 720 29 the the DET cjel-3474 720 30 government government NOUN cjel-3474 720 31 ( ( PUNCT cjel-3474 720 32 and and CCONJ cjel-3474 720 33 the the DET cjel-3474 720 34 public public NOUN cjel-3474 720 35 ) ) PUNCT cjel-3474 720 36 would would AUX cjel-3474 720 37 be be AUX cjel-3474 720 38 better well ADJ cjel-3474 720 39 off off ADP cjel-3474 720 40 without without ADP cjel-3474 720 41 it it PRON cjel-3474 720 42 . . PUNCT cjel-3474 721 1 sometimes sometimes ADV cjel-3474 721 2 called call VERB cjel-3474 721 3 transactional transactional ADJ cjel-3474 721 4 efficiency,115 efficiency,115 PROPN cjel-3474 721 5 this this DET cjel-3474 721 6 concept concept NOUN cjel-3474 721 7 can can AUX cjel-3474 721 8 be be AUX cjel-3474 721 9 applied apply VERB cjel-3474 721 10 broadly broadly ADV cjel-3474 721 11 to to ADP cjel-3474 721 12 an an DET cjel-3474 721 13 entire entire ADJ cjel-3474 721 14 program program NOUN cjel-3474 721 15 and and CCONJ cjel-3474 721 16 used use VERB cjel-3474 721 17 to to PART cjel-3474 721 18 assess assess VERB cjel-3474 721 19 its its PRON cjel-3474 721 20 utility utility NOUN cjel-3474 721 21 . . PUNCT cjel-3474 722 1 in in ADP cjel-3474 722 2 general general ADJ cjel-3474 722 3 , , PUNCT cjel-3474 722 4 with with ADP cjel-3474 722 5 respect respect NOUN cjel-3474 722 6 to to ADP cjel-3474 722 7 the the DET cjel-3474 722 8 conservation conservation NOUN cjel-3474 722 9 easement easement ADJ cjel-3474 722 10 tax tax NOUN cjel-3474 722 11 expenditure expenditure NOUN cjel-3474 722 12 , , PUNCT cjel-3474 722 13 it it PRON cjel-3474 722 14 largely largely ADV cjel-3474 722 15 has have AUX cjel-3474 722 16 been be AUX cjel-3474 722 17 taken take VERB cjel-3474 722 18 for for ADP cjel-3474 722 19 granted grant VERB cjel-3474 722 20 that that SCONJ cjel-3474 722 21 the the DET cjel-3474 722 22 benefits benefit NOUN cjel-3474 722 23 of of ADP cjel-3474 722 24 the the DET cjel-3474 722 25 program program NOUN cjel-3474 722 26 exceed exceed VERB cjel-3474 722 27 the the DET cjel-3474 722 28 costs cost NOUN cjel-3474 722 29 , , PUNCT cjel-3474 722 30 in in ADP cjel-3474 722 31 part part NOUN cjel-3474 722 32 because because SCONJ cjel-3474 722 33 of of ADP cjel-3474 722 34 the the DET cjel-3474 722 35 rarely rarely ADV cjel-3474 722 36 examined examine VERB cjel-3474 722 37 assumption assumption NOUN cjel-3474 722 38 that that SCONJ cjel-3474 722 39 an an DET cjel-3474 722 40 easement easement NOUN cjel-3474 722 41 ’s ’s PART cjel-3474 722 42 value value NOUN cjel-3474 722 43 for for ADP cjel-3474 722 44 tax tax NOUN cjel-3474 722 45 purposes purpose NOUN cjel-3474 722 46 is be AUX cjel-3474 722 47 roughly roughly ADV cjel-3474 722 48 equivalent equivalent ADJ cjel-3474 722 49 to to ADP cjel-3474 722 50 its its PRON cjel-3474 722 51 conservation conservation NOUN cjel-3474 722 52 benefits.116 benefits.116 NOUN cjel-3474 722 53 however however ADV cjel-3474 722 54 , , PUNCT cjel-3474 722 55 the the DET cjel-3474 722 56 relationship relationship NOUN cjel-3474 722 57 between between ADP cjel-3474 722 58 easement easement ADJ cjel-3474 722 59 value value NOUN cjel-3474 722 60 and and CCONJ cjel-3474 722 61 conservation conservation NOUN cjel-3474 722 62 benefits benefit NOUN cjel-3474 722 63 is be AUX cjel-3474 722 64 tenuous tenuous ADJ cjel-3474 722 65 . . PUNCT cjel-3474 723 1 further far ADV cjel-3474 723 2 , , PUNCT cjel-3474 723 3 the the DET cjel-3474 723 4 standard standard ADJ cjel-3474 723 5 measures measure NOUN cjel-3474 723 6 cited cite VERB cjel-3474 723 7 for for ADP cjel-3474 723 8 success success NOUN cjel-3474 723 9 of of ADP cjel-3474 723 10 the the DET cjel-3474 723 11 easement easement ADJ cjel-3474 723 12 program program NOUN cjel-3474 723 13 ( ( PUNCT cjel-3474 723 14 the the DET cjel-3474 723 15 number number NOUN cjel-3474 723 16 of of ADP cjel-3474 723 17 acres acre NOUN cjel-3474 723 18 subject subject ADJ cjel-3474 723 19 to to ADP cjel-3474 723 20 conservation conservation NOUN cjel-3474 723 21 easements easement NOUN cjel-3474 723 22 and and CCONJ cjel-3474 723 23 the the DET cjel-3474 723 24 growth growth NOUN cjel-3474 723 25 in in ADP cjel-3474 723 26 the the DET cjel-3474 723 27 number number NOUN cjel-3474 723 28 of of ADP cjel-3474 723 29 land land NOUN cjel-3474 723 30 trusts trust NOUN cjel-3474 723 31 ) ) PUNCT cjel-3474 723 32 are be AUX cjel-3474 723 33 not not PART cjel-3474 723 34 helpful helpful ADJ cjel-3474 723 35 measures measure NOUN cjel-3474 723 36 of of ADP cjel-3474 723 37 conservation conservation NOUN cjel-3474 723 38 benefits benefit NOUN cjel-3474 723 39 , , PUNCT cjel-3474 723 40 nor nor CCONJ cjel-3474 723 41 is be AUX cjel-3474 723 42 the the DET cjel-3474 723 43 legal legal ADJ cjel-3474 723 44 requirement requirement NOUN cjel-3474 723 45 that that SCONJ cjel-3474 723 46 easements easement NOUN cjel-3474 723 47 be be AUX cjel-3474 723 48 for for ADP cjel-3474 723 49 one one NUM cjel-3474 723 50 of of ADP cjel-3474 723 51 four four NUM cjel-3474 723 52 broad broad ADJ cjel-3474 723 53 conservation conservation NOUN cjel-3474 723 54 purposes purpose NOUN cjel-3474 723 55 . . PUNCT cjel-3474 724 1 in in ADP cjel-3474 724 2 short short ADJ cjel-3474 724 3 , , PUNCT cjel-3474 724 4 although although SCONJ cjel-3474 724 5 an an DET cjel-3474 724 6 articulation articulation NOUN cjel-3474 724 7 of of ADP cjel-3474 724 8 the the DET cjel-3474 724 9 costs cost NOUN cjel-3474 724 10 of of ADP cjel-3474 724 11 the the DET cjel-3474 724 12 conservation conservation NOUN cjel-3474 724 13 easement easement ADJ cjel-3474 724 14 tax tax NOUN cjel-3474 724 15 expenditure expenditure NOUN cjel-3474 724 16 is be AUX cjel-3474 724 17 possible possible ADJ cjel-3474 724 18 and and CCONJ cjel-3474 724 19 plausible plausible ADJ cjel-3474 724 20 , , PUNCT cjel-3474 724 21 a a DET cjel-3474 724 22 quantifiable quantifiable ADJ cjel-3474 724 23 articulation articulation NOUN cjel-3474 724 24 of of ADP cjel-3474 724 25 the the DET cjel-3474 724 26 benefits benefit NOUN cjel-3474 724 27 is be AUX cjel-3474 724 28 elusive elusive ADJ cjel-3474 724 29 if if SCONJ cjel-3474 724 30 not not PART cjel-3474 724 31 ephemeral ephemeral ADJ cjel-3474 724 32 . . PUNCT cjel-3474 725 1 this this PRON cjel-3474 725 2 is be AUX cjel-3474 725 3 troubling troubling ADJ cjel-3474 725 4 , , PUNCT cjel-3474 725 5 if if SCONJ cjel-3474 725 6 only only ADV cjel-3474 725 7 because because SCONJ cjel-3474 725 8 the the DET cjel-3474 725 9 uncertainty uncertainty NOUN cjel-3474 725 10 regarding regard VERB cjel-3474 725 11 conservation conservation NOUN cjel-3474 725 12 benefits benefit NOUN cjel-3474 725 13 makes make VERB cjel-3474 725 14 assessing assess VERB cjel-3474 725 15 the the DET cjel-3474 725 16 efficacy efficacy NOUN cjel-3474 725 17 of of ADP cjel-3474 725 18 the the DET cjel-3474 725 19 charitable charitable ADJ cjel-3474 725 20 trust trust NOUN cjel-3474 725 21 doctrine doctrine NOUN cjel-3474 725 22 : : PUNCT cjel-3474 725 23 setting set VERB cjel-3474 725 24 the the DET cjel-3474 725 25 record record NOUN cjel-3474 725 26 straight straight ADJ cjel-3474 725 27 , , PUNCT cjel-3474 726 1 10 10 NUM cjel-3474 726 2 wyo wyo PROPN cjel-3474 726 3 . . PUNCT cjel-3474 726 4 l. l. PROPN cjel-3474 726 5 rev rev PROPN cjel-3474 726 6 . . PROPN cjel-3474 726 7 73 73 NUM cjel-3474 726 8 , , PUNCT cjel-3474 726 9 95–96 95–96 NUM cjel-3474 726 10 . . PUNCT cjel-3474 727 1 ( ( PUNCT cjel-3474 727 2 2010 2010 NUM cjel-3474 727 3 ) ) PUNCT cjel-3474 727 4 . . PUNCT cjel-3474 728 1 as as SCONJ cjel-3474 728 2 discussed discuss VERB cjel-3474 728 3 infra infra NOUN cjel-3474 728 4 note note VERB cjel-3474 728 5 207 207 NUM cjel-3474 728 6 and and CCONJ cjel-3474 728 7 accompanying accompany VERB cjel-3474 728 8 text text NOUN cjel-3474 728 9 , , PUNCT cjel-3474 728 10 this this DET cjel-3474 728 11 debate debate NOUN cjel-3474 728 12 is be AUX cjel-3474 728 13 also also ADV cjel-3474 728 14 part part NOUN cjel-3474 728 15 of of ADP cjel-3474 728 16 the the DET cjel-3474 728 17 debate debate NOUN cjel-3474 728 18 about about ADP cjel-3474 728 19 the the DET cjel-3474 728 20 soundness soundness NOUN cjel-3474 728 21 of of ADP cjel-3474 728 22 the the DET cjel-3474 728 23 perpetuity perpetuity NOUN cjel-3474 728 24 requirement requirement NOUN cjel-3474 728 25 for for ADP cjel-3474 728 26 deductibility deductibility NOUN cjel-3474 728 27 . . PUNCT cjel-3474 729 1 in in ADP cjel-3474 729 2 addition addition NOUN cjel-3474 729 3 , , PUNCT cjel-3474 729 4 this this DET cjel-3474 729 5 “ " PUNCT cjel-3474 729 6 publicprivate publicprivate ADJ cjel-3474 729 7 ” " PUNCT cjel-3474 729 8 debate debate NOUN cjel-3474 729 9 has have VERB cjel-3474 729 10 wider wide ADJ cjel-3474 729 11 ramifications ramification NOUN cjel-3474 729 12 than than ADP cjel-3474 729 13 land land NOUN cjel-3474 729 14 trusts trust NOUN cjel-3474 729 15 . . PUNCT cjel-3474 730 1 see see VERB cjel-3474 730 2 generally generally ADV cjel-3474 730 3 evelyn evelyn PROPN cjel-3474 730 4 brody brody PROPN cjel-3474 730 5 & & CCONJ cjel-3474 730 6 john john PROPN cjel-3474 730 7 tyler tyler PROPN cjel-3474 730 8 , , PUNCT cjel-3474 730 9 how how SCONJ cjel-3474 730 10 public public ADJ cjel-3474 730 11 is be AUX cjel-3474 730 12 private private ADJ cjel-3474 730 13 philanthropy philanthropy NOUN cjel-3474 730 14 ? ? PUNCT cjel-3474 730 15 : : PUNCT cjel-3474 730 16 separating separate VERB cjel-3474 730 17 reality reality NOUN cjel-3474 730 18 from from ADP cjel-3474 730 19 myth myth NOUN cjel-3474 730 20 ( ( PUNCT cjel-3474 730 21 2009 2009 NUM cjel-3474 730 22 ) ) PUNCT cjel-3474 730 23 ( ( PUNCT cjel-3474 730 24 questioning question VERB cjel-3474 730 25 the the DET cjel-3474 730 26 argument argument NOUN cjel-3474 730 27 that that SCONJ cjel-3474 730 28 the the DET cjel-3474 730 29 public public ADJ cjel-3474 730 30 purposes purpose NOUN cjel-3474 730 31 of of ADP cjel-3474 730 32 a a DET cjel-3474 730 33 charity charity NOUN cjel-3474 730 34 warrant warrant VERB cjel-3474 730 35 extensive extensive ADJ cjel-3474 730 36 public public ADJ cjel-3474 730 37 intervention intervention NOUN cjel-3474 730 38 ) ) PUNCT cjel-3474 730 39 . . PUNCT cjel-3474 731 1 as as ADP cjel-3474 731 2 a a DET cjel-3474 731 3 general general ADJ cjel-3474 731 4 matter matter NOUN cjel-3474 731 5 , , PUNCT cjel-3474 731 6 many many ADJ cjel-3474 731 7 , , PUNCT cjel-3474 731 8 if if SCONJ cjel-3474 731 9 not not PART cjel-3474 731 10 most most ADJ cjel-3474 731 11 , , PUNCT cjel-3474 731 12 charitable charitable ADJ cjel-3474 731 13 organizations organization NOUN cjel-3474 731 14 likely likely ADV cjel-3474 731 15 would would AUX cjel-3474 731 16 bristle bristle VERB cjel-3474 731 17 at at ADP cjel-3474 731 18 the the DET cjel-3474 731 19 notion notion NOUN cjel-3474 731 20 that that SCONJ cjel-3474 731 21 they they PRON cjel-3474 731 22 are be AUX cjel-3474 731 23 anything anything PRON cjel-3474 731 24 but but CCONJ cjel-3474 731 25 independent independent ADJ cjel-3474 731 26 , , PUNCT cjel-3474 731 27 private private ADJ cjel-3474 731 28 organizations organization NOUN cjel-3474 731 29 . . PUNCT cjel-3474 732 1 indeed indeed ADV cjel-3474 732 2 , , PUNCT cjel-3474 732 3 the the DET cjel-3474 732 4 ongoing ongoing ADJ cjel-3474 732 5 debate debate NOUN cjel-3474 732 6 about about ADP cjel-3474 732 7 the the DET cjel-3474 732 8 role role NOUN cjel-3474 732 9 of of ADP cjel-3474 732 10 the the DET cjel-3474 732 11 irs irs PROPN cjel-3474 732 12 in in ADP cjel-3474 732 13 nonprofit nonprofit ADJ cjel-3474 732 14 governance governance NOUN cjel-3474 732 15 , , PUNCT cjel-3474 732 16 and and CCONJ cjel-3474 732 17 the the DET cjel-3474 732 18 considerable considerable ADJ cjel-3474 732 19 concern concern NOUN cjel-3474 732 20 expressed express VERB cjel-3474 732 21 by by ADP cjel-3474 732 22 the the DET cjel-3474 732 23 charitable charitable ADJ cjel-3474 732 24 , , PUNCT cjel-3474 732 25 “ " PUNCT cjel-3474 732 26 independent independent ADJ cjel-3474 732 27 ” " PUNCT cjel-3474 732 28 sector sector NOUN cjel-3474 732 29 about about ADP cjel-3474 732 30 irs irs PROPN cjel-3474 732 31 overreach overreach NOUN cjel-3474 732 32 suggests suggest VERB cjel-3474 732 33 that that SCONJ cjel-3474 732 34 charitable charitable ADJ cjel-3474 732 35 organizations organization NOUN cjel-3474 732 36 are be AUX cjel-3474 732 37 viewed view VERB cjel-3474 732 38 as as ADP cjel-3474 732 39 mostly mostly ADV cjel-3474 732 40 private private ADJ cjel-3474 732 41 . . PUNCT cjel-3474 733 1 see see VERB cjel-3474 733 2 james james PROPN cjel-3474 733 3 j. j. PROPN cjel-3474 733 4 fishman fishman PROPN cjel-3474 733 5 , , PUNCT cjel-3474 733 6 stealth stealth ADJ cjel-3474 733 7 preemption preemption NOUN cjel-3474 733 8 : : PUNCT cjel-3474 733 9 the the DET cjel-3474 733 10 irs irs PROPN cjel-3474 733 11 ’s ’s PART cjel-3474 733 12 nonprofit nonprofit ADJ cjel-3474 733 13 corporate corporate ADJ cjel-3474 733 14 governance governance NOUN cjel-3474 733 15 initiative initiative NOUN cjel-3474 733 16 , , PUNCT cjel-3474 733 17 29 29 NUM cjel-3474 733 18 va va NOUN cjel-3474 733 19 . . PUNCT cjel-3474 734 1 tax tax PROPN cjel-3474 734 2 rev rev PROPN cjel-3474 734 3 . . PROPN cjel-3474 734 4 545 545 NUM cjel-3474 734 5 , , PUNCT cjel-3474 734 6 549–57 549–57 PROPN cjel-3474 734 7 ( ( PUNCT cjel-3474 734 8 2010 2010 NUM cjel-3474 734 9 ) ) PUNCT cjel-3474 734 10 ( ( PUNCT cjel-3474 734 11 detailing detail VERB cjel-3474 734 12 state state NOUN cjel-3474 734 13 and and CCONJ cjel-3474 734 14 federal federal ADJ cjel-3474 734 15 regulatory regulatory ADJ cjel-3474 734 16 regimes regime NOUN cjel-3474 734 17 of of ADP cjel-3474 734 18 charitable charitable ADJ cjel-3474 734 19 nonprofits nonprofit NOUN cjel-3474 734 20 ) ) PUNCT cjel-3474 734 21 . . PUNCT cjel-3474 735 1 115 115 NUM cjel-3474 735 2 . . PUNCT cjel-3474 736 1 see see VERB cjel-3474 736 2 infra infra NOUN cjel-3474 736 3 note note VERB cjel-3474 736 4 181 181 NUM cjel-3474 736 5 . . PUNCT cjel-3474 737 1 116 116 NUM cjel-3474 737 2 . . PUNCT cjel-3474 738 1 see see VERB cjel-3474 738 2 supra supra PROPN cjel-3474 738 3 note note PROPN cjel-3474 738 4 86 86 NUM cjel-3474 738 5 and and CCONJ cjel-3474 738 6 accompanying accompany VERB cjel-3474 738 7 text text NOUN cjel-3474 738 8 . . PUNCT cjel-3474 739 1 2012 2012 NUM cjel-3474 739 2 ] ] PUNCT cjel-3474 739 3 the the DET cjel-3474 739 4 conservation conservation NOUN cjel-3474 739 5 easement easement ADJ cjel-3474 739 6 tax tax NOUN cjel-3474 739 7 expenditure expenditure NOUN cjel-3474 739 8 29 29 NUM cjel-3474 739 9 tax tax NOUN cjel-3474 739 10 expenditure expenditure NOUN cjel-3474 739 11 for for ADP cjel-3474 739 12 conservation conservation NOUN cjel-3474 739 13 easements easement NOUN cjel-3474 739 14 very very ADV cjel-3474 739 15 difficult difficult ADJ cjel-3474 739 16 , , PUNCT cjel-3474 739 17 and and CCONJ cjel-3474 739 18 continuation continuation NOUN cjel-3474 739 19 of of ADP cjel-3474 739 20 the the DET cjel-3474 739 21 tax tax NOUN cjel-3474 739 22 expenditure expenditure NOUN cjel-3474 739 23 , , PUNCT cjel-3474 739 24 in in ADP cjel-3474 739 25 part part NOUN cjel-3474 739 26 , , PUNCT cjel-3474 739 27 a a DET cjel-3474 739 28 matter matter NOUN cjel-3474 739 29 of of ADP cjel-3474 739 30 faith faith NOUN cjel-3474 739 31 or or CCONJ cjel-3474 739 32 inertia inertia NOUN cjel-3474 739 33 . . PUNCT cjel-3474 740 1 as as SCONJ cjel-3474 740 2 argued argue VERB cjel-3474 740 3 in in ADP cjel-3474 740 4 part part PROPN cjel-3474 740 5 ii ii PROPN cjel-3474 740 6 , , PUNCT cjel-3474 740 7 conservation conservation NOUN cjel-3474 740 8 may may AUX cjel-3474 740 9 , , PUNCT cjel-3474 740 10 to to ADP cjel-3474 740 11 a a DET cjel-3474 740 12 certain certain ADJ cjel-3474 740 13 extent extent NOUN cjel-3474 740 14 , , PUNCT cjel-3474 740 15 warrant warrant NOUN cjel-3474 740 16 relaxing relax VERB cjel-3474 740 17 efficiency efficiency NOUN cjel-3474 740 18 norms norm NOUN cjel-3474 740 19 . . PUNCT cjel-3474 741 1 nevertheless nevertheless ADV cjel-3474 741 2 , , PUNCT cjel-3474 741 3 the the DET cjel-3474 741 4 efficiency efficiency NOUN cjel-3474 741 5 analysis analysis NOUN cjel-3474 741 6 discussed discuss VERB cjel-3474 741 7 here here ADV cjel-3474 741 8 , , PUNCT cjel-3474 741 9 and and CCONJ cjel-3474 741 10 the the DET cjel-3474 741 11 impotence impotence NOUN cjel-3474 741 12 of of ADP cjel-3474 741 13 current current ADJ cjel-3474 741 14 notions notion NOUN cjel-3474 741 15 of of ADP cjel-3474 741 16 conservation conservation NOUN cjel-3474 741 17 benefit benefit NOUN cjel-3474 741 18 , , PUNCT cjel-3474 741 19 argue argue VERB cjel-3474 741 20 in in ADP cjel-3474 741 21 favor favor NOUN cjel-3474 741 22 of of ADP cjel-3474 741 23 reforming reform VERB cjel-3474 741 24 present present ADJ cjel-3474 741 25 law law NOUN cjel-3474 741 26 to to PART cjel-3474 741 27 develop develop VERB cjel-3474 741 28 rules rule NOUN cjel-3474 741 29 that that PRON cjel-3474 741 30 are be AUX cjel-3474 741 31 more more ADV cjel-3474 741 32 likely likely ADJ cjel-3474 741 33 to to PART cjel-3474 741 34 produce produce VERB cjel-3474 741 35 greater great ADJ cjel-3474 741 36 confidence confidence NOUN cjel-3474 741 37 that that SCONJ cjel-3474 741 38 the the DET cjel-3474 741 39 conservation conservation NOUN cjel-3474 741 40 benefits benefit NOUN cjel-3474 741 41 resulting result VERB cjel-3474 741 42 from from ADP cjel-3474 741 43 the the DET cjel-3474 741 44 program program NOUN cjel-3474 741 45 justify justify VERB cjel-3474 741 46 the the DET cjel-3474 741 47 significant significant ADJ cjel-3474 741 48 costs cost NOUN cjel-3474 741 49 . . PUNCT cjel-3474 742 1 ii ii X cjel-3474 742 2 . . PROPN cjel-3474 743 1 toward toward ADP cjel-3474 743 2 a a DET cjel-3474 743 3 tax tax NOUN cjel-3474 743 4 benefit benefit NOUN cjel-3474 743 5 grounded ground VERB cjel-3474 743 6 in in ADP cjel-3474 743 7 conservation conservation NOUN cjel-3474 743 8 value value NOUN cjel-3474 743 9 in in ADP cjel-3474 743 10 any any DET cjel-3474 743 11 reform reform NOUN cjel-3474 743 12 of of ADP cjel-3474 743 13 the the DET cjel-3474 743 14 conservation conservation NOUN cjel-3474 743 15 easement easement ADJ cjel-3474 743 16 tax tax NOUN cjel-3474 743 17 expenditure expenditure NOUN cjel-3474 743 18 , , PUNCT cjel-3474 743 19 the the DET cjel-3474 743 20 focus focus NOUN cjel-3474 743 21 should should AUX cjel-3474 743 22 be be AUX cjel-3474 743 23 on on ADP cjel-3474 743 24 determining determine VERB cjel-3474 743 25 the the DET cjel-3474 743 26 optimal optimal ADJ cjel-3474 743 27 level level NOUN cjel-3474 743 28 of of ADP cjel-3474 743 29 cost cost NOUN cjel-3474 743 30 for for ADP cjel-3474 743 31 the the DET cjel-3474 743 32 desired desire VERB cjel-3474 743 33 conservation conservation NOUN cjel-3474 743 34 benefits benefit NOUN cjel-3474 743 35 . . PUNCT cjel-3474 744 1 in in ADP cjel-3474 744 2 some some DET cjel-3474 744 3 cases case NOUN cjel-3474 744 4 , , PUNCT cjel-3474 744 5 it it PRON cjel-3474 744 6 might might AUX cjel-3474 744 7 make make VERB cjel-3474 744 8 sense sense NOUN cjel-3474 744 9 to to PART cjel-3474 744 10 increase increase VERB cjel-3474 744 11 the the DET cjel-3474 744 12 tax tax NOUN cjel-3474 744 13 incentives incentive NOUN cjel-3474 744 14 found find VERB cjel-3474 744 15 in in ADP cjel-3474 744 16 present present ADJ cjel-3474 744 17 law law NOUN cjel-3474 744 18 in in ADP cjel-3474 744 19 order order NOUN cjel-3474 744 20 to to PART cjel-3474 744 21 secure secure VERB cjel-3474 744 22 a a DET cjel-3474 744 23 particularly particularly ADV cjel-3474 744 24 lucrative lucrative ADJ cjel-3474 744 25 conservation conservation NOUN cjel-3474 744 26 benefit benefit NOUN cjel-3474 744 27 . . PUNCT cjel-3474 745 1 in in ADP cjel-3474 745 2 cases case NOUN cjel-3474 745 3 where where SCONJ cjel-3474 745 4 the the DET cjel-3474 745 5 conservation conservation NOUN cjel-3474 745 6 benefits benefit NOUN cjel-3474 745 7 appear appear VERB cjel-3474 745 8 weak weak ADJ cjel-3474 745 9 , , PUNCT cjel-3474 745 10 however however ADV cjel-3474 745 11 , , PUNCT cjel-3474 745 12 costs cost NOUN cjel-3474 745 13 could could AUX cjel-3474 745 14 be be AUX cjel-3474 745 15 reduced reduce VERB cjel-3474 745 16 by by ADP cjel-3474 745 17 decreasing decrease VERB cjel-3474 745 18 the the DET cjel-3474 745 19 value value NOUN cjel-3474 745 20 of of ADP cjel-3474 745 21 the the DET cjel-3474 745 22 tax tax NOUN cjel-3474 745 23 incentive incentive NOUN cjel-3474 745 24 , , PUNCT cjel-3474 745 25 thus thus ADV cjel-3474 745 26 eliminating eliminate VERB cjel-3474 745 27 waste waste NOUN cjel-3474 745 28 . . PUNCT cjel-3474 746 1 key key ADJ cjel-3474 746 2 to to ADP cjel-3474 746 3 either either DET cjel-3474 746 4 approach approach NOUN cjel-3474 746 5 — — PUNCT cjel-3474 746 6 eliminating eliminate VERB cjel-3474 746 7 waste waste NOUN cjel-3474 746 8 or or CCONJ cjel-3474 746 9 increasing increase VERB cjel-3474 746 10 benefits benefit NOUN cjel-3474 746 11 — — PUNCT cjel-3474 746 12 is be AUX cjel-3474 746 13 the the DET cjel-3474 746 14 development development NOUN cjel-3474 746 15 of of ADP cjel-3474 746 16 rules rule NOUN cjel-3474 746 17 that that PRON cjel-3474 746 18 will will AUX cjel-3474 746 19 provide provide VERB cjel-3474 746 20 greater great ADJ cjel-3474 746 21 confidence confidence NOUN cjel-3474 746 22 that that SCONJ cjel-3474 746 23 the the DET cjel-3474 746 24 conservation conservation NOUN cjel-3474 746 25 benefits benefit NOUN cjel-3474 746 26 , , PUNCT cjel-3474 746 27 even even ADV cjel-3474 746 28 if if SCONJ cjel-3474 746 29 not not PART cjel-3474 746 30 quantifiable quantifiable ADJ cjel-3474 746 31 , , PUNCT cjel-3474 746 32 are be AUX cjel-3474 746 33 actually actually ADV cjel-3474 746 34 realized realize VERB cjel-3474 746 35 . . PUNCT cjel-3474 747 1 the the DET cjel-3474 747 2 first first ADJ cjel-3474 747 3 step step NOUN cjel-3474 747 4 toward toward ADP cjel-3474 747 5 reform reform NOUN cjel-3474 747 6 , , PUNCT cjel-3474 747 7 however however ADV cjel-3474 747 8 , , PUNCT cjel-3474 747 9 is be AUX cjel-3474 747 10 debunking debunk VERB cjel-3474 747 11 present present ADJ cjel-3474 747 12 law law NOUN cjel-3474 747 13 ’s ’s PART cjel-3474 747 14 emphasis emphasis NOUN cjel-3474 747 15 on on ADP cjel-3474 747 16 lost lose VERB cjel-3474 747 17 economic economic ADJ cjel-3474 747 18 development development NOUN cjel-3474 747 19 value value NOUN cjel-3474 747 20 as as ADP cjel-3474 747 21 the the DET cjel-3474 747 22 measure measure NOUN cjel-3474 747 23 for for ADP cjel-3474 747 24 the the DET cjel-3474 747 25 tax tax NOUN cjel-3474 747 26 benefit benefit NOUN cjel-3474 747 27 . . PUNCT cjel-3474 748 1 as as SCONJ cjel-3474 748 2 indicated indicate VERB cjel-3474 748 3 in in ADP cjel-3474 748 4 part part NOUN cjel-3474 748 5 i i PRON cjel-3474 748 6 , , PUNCT cjel-3474 748 7 unlike unlike ADP cjel-3474 748 8 other other ADJ cjel-3474 748 9 charitable charitable ADJ cjel-3474 748 10 contributions contribution NOUN cjel-3474 748 11 , , PUNCT cjel-3474 748 12 the the DET cjel-3474 748 13 measure measure NOUN cjel-3474 748 14 for for ADP cjel-3474 748 15 the the DET cjel-3474 748 16 easement easement ADJ cjel-3474 748 17 deduction deduction NOUN cjel-3474 748 18 — — PUNCT cjel-3474 748 19 lost lose VERB cjel-3474 748 20 economic economic ADJ cjel-3474 748 21 development development NOUN cjel-3474 748 22 value value NOUN cjel-3474 748 23 — — PUNCT cjel-3474 748 24 does do AUX cjel-3474 748 25 not not PART cjel-3474 748 26 bear bear VERB cjel-3474 748 27 an an DET cjel-3474 748 28 approximate approximate ADJ cjel-3474 748 29 relationship relationship NOUN cjel-3474 748 30 to to ADP cjel-3474 748 31 the the DET cjel-3474 748 32 benefits benefit NOUN cjel-3474 748 33 provided provide VERB cjel-3474 748 34 by by ADP cjel-3474 748 35 the the DET cjel-3474 748 36 contribution contribution NOUN cjel-3474 748 37 . . PUNCT cjel-3474 749 1 this this PRON cjel-3474 749 2 complicates complicate VERB cjel-3474 749 3 not not PART cjel-3474 749 4 only only ADV cjel-3474 749 5 the the DET cjel-3474 749 6 measurement measurement NOUN cjel-3474 749 7 of of ADP cjel-3474 749 8 conservation conservation NOUN cjel-3474 749 9 benefits benefit NOUN cjel-3474 749 10 , , PUNCT cjel-3474 749 11 but but CCONJ cjel-3474 749 12 also also ADV cjel-3474 749 13 raises raise VERB cjel-3474 749 14 questions question NOUN cjel-3474 749 15 about about ADP cjel-3474 749 16 why why SCONJ cjel-3474 749 17 lost lose VERB cjel-3474 749 18 economic economic ADJ cjel-3474 749 19 development development NOUN cjel-3474 749 20 value value NOUN cjel-3474 749 21 should should AUX cjel-3474 749 22 be be AUX cjel-3474 749 23 the the DET cjel-3474 749 24 basis basis NOUN cjel-3474 749 25 for for ADP cjel-3474 749 26 determining determine VERB cjel-3474 749 27 the the DET cjel-3474 749 28 amount amount NOUN cjel-3474 749 29 of of ADP cjel-3474 749 30 the the DET cjel-3474 749 31 deduction deduction NOUN cjel-3474 749 32 . . PUNCT cjel-3474 750 1 a. a. NOUN cjel-3474 751 1 a a DET cjel-3474 751 2 brief brief ADJ cjel-3474 751 3 history history NOUN cjel-3474 751 4 of of ADP cjel-3474 751 5 the the DET cjel-3474 751 6 enactment enactment NOUN cjel-3474 751 7 of of ADP cjel-3474 751 8 the the DET cjel-3474 751 9 easement easement PROPN cjel-3474 751 10 deduction deduction NOUN cjel-3474 751 11 historical historical ADJ cjel-3474 751 12 context context NOUN cjel-3474 751 13 helps help VERB cjel-3474 751 14 to to PART cjel-3474 751 15 put put VERB cjel-3474 751 16 the the DET cjel-3474 751 17 development development NOUN cjel-3474 751 18 of of ADP cjel-3474 751 19 the the DET cjel-3474 751 20 easement easement ADJ cjel-3474 751 21 program program NOUN cjel-3474 751 22 in in ADP cjel-3474 751 23 perspective perspective NOUN cjel-3474 751 24 . . PUNCT cjel-3474 752 1 from from ADP cjel-3474 752 2 the the DET cjel-3474 752 3 outset outset NOUN cjel-3474 752 4 , , PUNCT cjel-3474 752 5 the the DET cjel-3474 752 6 easement easement ADJ cjel-3474 752 7 program program NOUN cjel-3474 752 8 was be AUX cjel-3474 752 9 embedded embed VERB cjel-3474 752 10 within within ADP cjel-3474 752 11 the the DET cjel-3474 752 12 charitable charitable ADJ cjel-3474 752 13 contribution contribution NOUN cjel-3474 752 14 deduction deduction NOUN cjel-3474 752 15 . . PUNCT cjel-3474 753 1 under under ADP cjel-3474 753 2 traditional traditional ADJ cjel-3474 753 3 property property NOUN cjel-3474 753 4 law law NOUN cjel-3474 753 5 forms form NOUN cjel-3474 753 6 , , PUNCT cjel-3474 753 7 a a DET cjel-3474 753 8 conservation conservation NOUN cjel-3474 753 9 easement easement NOUN cjel-3474 753 10 generally generally ADV cjel-3474 753 11 was be AUX cjel-3474 753 12 not not PART cjel-3474 753 13 a a DET cjel-3474 753 14 recognized recognize VERB cjel-3474 753 15 property property NOUN cjel-3474 753 16 interest interest NOUN cjel-3474 753 17 and and CCONJ cjel-3474 753 18 so so ADV cjel-3474 753 19 was be AUX cjel-3474 753 20 not not PART cjel-3474 753 21 30 30 NUM cjel-3474 753 22 columbia columbia PROPN cjel-3474 753 23 journal journal NOUN cjel-3474 753 24 of of ADP cjel-3474 753 25 environmental environmental ADJ cjel-3474 753 26 law law NOUN cjel-3474 754 1 [ [ X cjel-3474 754 2 vol vol NOUN cjel-3474 754 3 . . PUNCT cjel-3474 755 1 37:1 37:1 NUM cjel-3474 755 2     SPACE cjel-3474 755 3 enforceable.117 enforceable.117 NOUN cjel-3474 755 4 nevertheless nevertheless ADV cjel-3474 755 5 , , PUNCT cjel-3474 755 6 as as SCONJ cjel-3474 755 7 the the DET cjel-3474 755 8 conservation conservation NOUN cjel-3474 755 9 easement easement NOUN cjel-3474 755 10 grew grow VERB cjel-3474 755 11 in in ADP cjel-3474 755 12 use use NOUN cjel-3474 755 13 , , PUNCT cjel-3474 755 14 a a DET cjel-3474 755 15 taxpayer taxpayer NOUN cjel-3474 755 16 inevitably inevitably ADV cjel-3474 755 17 attempted attempt VERB cjel-3474 755 18 to to PART cjel-3474 755 19 deduct deduct VERB cjel-3474 755 20 a a DET cjel-3474 755 21 contributed contribute VERB cjel-3474 755 22 easement easement NOUN cjel-3474 755 23 as as ADP cjel-3474 755 24 a a DET cjel-3474 755 25 charitable charitable ADJ cjel-3474 755 26 contribution.118 contribution.118 NOUN cjel-3474 755 27 the the DET cjel-3474 755 28 irs irs PROPN cjel-3474 755 29 ruled rule VERB cjel-3474 755 30 that that SCONJ cjel-3474 755 31 a a DET cjel-3474 755 32 deduction deduction NOUN cjel-3474 755 33 was be AUX cjel-3474 755 34 allowed allow VERB cjel-3474 755 35 for for ADP cjel-3474 755 36 the the DET cjel-3474 755 37 fair fair ADJ cjel-3474 755 38 market market NOUN cjel-3474 755 39 value value NOUN cjel-3474 755 40 of of ADP cjel-3474 755 41 the the DET cjel-3474 755 42 conservation conservation NOUN cjel-3474 755 43 easement.119 easement.119 NOUN cjel-3474 755 44 in in ADP cjel-3474 755 45 1969 1969 NUM cjel-3474 755 46 , , PUNCT cjel-3474 755 47 however however ADV cjel-3474 755 48 , , PUNCT cjel-3474 755 49 congress congress PROPN cjel-3474 755 50 introduced introduce VERB cjel-3474 755 51 a a DET cjel-3474 755 52 rule rule NOUN cjel-3474 755 53 prohibiting prohibit VERB cjel-3474 755 54 charitable charitable ADJ cjel-3474 755 55 deductions deduction NOUN cjel-3474 755 56 for for ADP cjel-3474 755 57 contributions contribution NOUN cjel-3474 755 58 of of ADP cjel-3474 755 59 partial partial ADJ cjel-3474 755 60 interests interest NOUN cjel-3474 755 61 in in ADP cjel-3474 755 62 property.120 property.120 PROPN cjel-3474 755 63 a a DET cjel-3474 755 64 conservation conservation NOUN cjel-3474 755 65 easement easement NOUN cjel-3474 755 66 contribution contribution NOUN cjel-3474 755 67 runs run VERB cjel-3474 755 68 afoul afoul ADV cjel-3474 755 69 of of ADP cjel-3474 755 70 this this DET cjel-3474 755 71 rule rule NOUN cjel-3474 755 72 because because SCONJ cjel-3474 755 73 , , PUNCT cjel-3474 755 74 typically typically ADV cjel-3474 755 75 , , PUNCT cjel-3474 755 76 for for ADP cjel-3474 755 77 such such ADJ cjel-3474 755 78 contributions contribution NOUN cjel-3474 755 79 , , PUNCT cjel-3474 755 80 the the DET cjel-3474 755 81 donor donor NOUN cjel-3474 755 82 fragments fragment VERB cjel-3474 755 83 the the DET cjel-3474 755 84 property property NOUN cjel-3474 755 85 rights right NOUN cjel-3474 755 86 by by ADP cjel-3474 755 87 creating create VERB cjel-3474 755 88 and and CCONJ cjel-3474 755 89 contributing contribute VERB cjel-3474 755 90 an an DET cjel-3474 755 91 easement easement NOUN cjel-3474 755 92 while while SCONJ cjel-3474 755 93 remaining remain VERB cjel-3474 755 94 the the DET cjel-3474 755 95 owner owner NOUN cjel-3474 755 96 of of ADP cjel-3474 755 97 the the DET cjel-3474 755 98 fee fee NOUN cjel-3474 755 99 . . PUNCT cjel-3474 756 1 the the DET cjel-3474 756 2 donor donor NOUN cjel-3474 756 3 ’s ’s PART cjel-3474 756 4 retained retain VERB cjel-3474 756 5 fee fee NOUN cjel-3474 756 6 ownership ownership NOUN cjel-3474 756 7 means mean VERB cjel-3474 756 8 that that SCONJ cjel-3474 756 9 the the DET cjel-3474 756 10 donor donor NOUN cjel-3474 756 11 has have AUX cjel-3474 756 12 not not PART cjel-3474 756 13 contributed contribute VERB cjel-3474 756 14 his his PRON cjel-3474 756 15 or or CCONJ cjel-3474 756 16 her her PRON cjel-3474 756 17 entire entire ADJ cjel-3474 756 18 interest interest NOUN cjel-3474 756 19 . . PUNCT cjel-3474 757 1 but but CCONJ cjel-3474 757 2 , , PUNCT cjel-3474 757 3 because because SCONJ cjel-3474 757 4 conservation conservation NOUN cjel-3474 757 5 easement easement NOUN cjel-3474 757 6 contributions contribution NOUN cjel-3474 757 7 were be AUX cjel-3474 757 8 not not PART cjel-3474 757 9 the the DET cjel-3474 757 10 intended intend VERB cjel-3474 757 11 target target NOUN cjel-3474 757 12 of of ADP cjel-3474 757 13 the the DET cjel-3474 757 14 partial partial ADJ cjel-3474 757 15 interest interest NOUN cjel-3474 757 16 rule rule NOUN cjel-3474 757 17 , , PUNCT cjel-3474 757 18 language language NOUN cjel-3474 757 19 was be AUX cjel-3474 757 20 added add VERB cjel-3474 757 21 to to ADP cjel-3474 757 22 the the DET cjel-3474 757 23 conference conference NOUN cjel-3474 757 24 report report NOUN cjel-3474 757 25 that that PRON cjel-3474 757 26 purported purport VERB cjel-3474 757 27 to to PART cjel-3474 757 28 allow allow VERB cjel-3474 757 29 the the DET cjel-3474 757 30 continued continue VERB cjel-3474 757 31 deduction deduction NOUN cjel-3474 757 32 of of ADP cjel-3474 757 33 open open ADJ cjel-3474 757 34 view view NOUN cjel-3474 757 35 easements.121 easements.121 NOUN cjel-3474 757 36 this this PRON cjel-3474 757 37 proved prove VERB cjel-3474 757 38 too too ADV cjel-3474 757 39 flimsy flimsy ADJ cjel-3474 757 40 a a DET cjel-3474 757 41 support support NOUN cjel-3474 757 42 for for ADP cjel-3474 757 43 a a DET cjel-3474 757 44 broader broad ADJ cjel-3474 757 45 deduction deduction NOUN cjel-3474 757 46 , , PUNCT cjel-3474 757 47 however however ADV cjel-3474 757 48 , , PUNCT cjel-3474 757 49 and and CCONJ cjel-3474 757 50 in in ADP cjel-3474 757 51 1976 1976 NUM cjel-3474 757 52 congress congress PROPN cjel-3474 757 53 affirmatively affirmatively ADV cjel-3474 757 54 waived waive VERB cjel-3474 757 55 the the DET cjel-3474 757 56 partial partial ADJ cjel-3474 757 57 interest interest NOUN cjel-3474 757 58 rule rule NOUN cjel-3474 757 59 for for ADP cjel-3474 757 60 conservation conservation NOUN cjel-3474 757 61 easement easement ADJ cjel-3474 757 62 contributions contribution NOUN cjel-3474 757 63 on on ADP cjel-3474 757 64 a a DET cjel-3474 757 65 temporary temporary ADJ cjel-3474 757 66 basis.122 basis.122 NOUN cjel-3474 757 67 in in ADP cjel-3474 757 68 1979 1979 NUM cjel-3474 757 69 , , PUNCT cjel-3474 757 70 as as SCONJ cjel-3474 757 71 congress congress PROPN cjel-3474 757 72 considered consider VERB cjel-3474 757 73 whether whether SCONJ cjel-3474 757 74 to to PART cjel-3474 757 75 make make VERB cjel-3474 757 76 the the DET cjel-3474 757 77 tax tax NOUN cjel-3474 757 78 expenditure expenditure NOUN cjel-3474 757 79 permanent permanent ADJ cjel-3474 757 80 , , PUNCT cjel-3474 757 81 the the DET cjel-3474 757 82 deputy deputy NOUN cjel-3474 757 83 assistant assistant NOUN cjel-3474 757 84 secretary secretary NOUN cjel-3474 757 85 for for ADP cjel-3474 757 86 tax tax NOUN cjel-3474 757 87 policy policy NOUN cjel-3474 757 88 , , PUNCT cjel-3474 757 89 daniel daniel PROPN cjel-3474 757 90 halperin halperin PROPN cjel-3474 757 91 , , PUNCT cjel-3474 757 92 testified testify VERB cjel-3474 757 93 that that SCONJ cjel-3474 757 94 the the DET cjel-3474 757 95 treasury treasury PROPN cjel-3474 757 96 department department PROPN cjel-3474 757 97 had have VERB cjel-3474 757 98 concerns concern NOUN cjel-3474 757 99 regarding regard VERB cjel-3474 757 100 easement easement ADJ cjel-3474 757 101 contributions contribution NOUN cjel-3474 757 102 , , PUNCT cjel-3474 757 103 declaring declare VERB cjel-3474 757 104 that that SCONJ cjel-3474 757 105 the the DET cjel-3474 757 106 difficulties difficulty NOUN cjel-3474 757 107 with with ADP cjel-3474 757 108 valuing value VERB cjel-3474 757 109 partial partial ADJ cjel-3474 757 110 interests interest NOUN cjel-3474 757 111 in in ADP cjel-3474 757 112 real real ADJ cjel-3474 757 113 property property NOUN cjel-3474 757 114 may may AUX cjel-3474 757 115 be be AUX cjel-3474 757 116 particularly particularly ADV cjel-3474 757 117 acute acute ADJ cjel-3474 757 118 , , PUNCT cjel-3474 757 119 especially especially ADV cjel-3474 757 120 where where SCONJ cjel-3474 757 121 such such ADJ cjel-3474 757 122 interests interest NOUN cjel-3474 757 123 have have VERB cjel-3474 757 124 no no DET cjel-3474 757 125 impact impact NOUN cjel-3474 757 126 on on ADP cjel-3474 757 127 the the DET cjel-3474 757 128 donor donor NOUN cjel-3474 757 129 ’s ’s PART cjel-3474 757 130 current current ADJ cjel-3474 757 131 enjoyment enjoyment NOUN cjel-3474 757 132 of of ADP cjel-3474 757 133 the the DET cjel-3474 757 134 property property NOUN cjel-3474 757 135 . . PUNCT cjel-3474 758 1 [ [ X cjel-3474 758 2 in in ADP cjel-3474 758 3 addition addition NOUN cjel-3474 758 4 ] ] PUNCT cjel-3474 758 5 , , PUNCT cjel-3474 758 6 for for ADP cjel-3474 758 7 a a DET cjel-3474 758 8 taxpayer taxpayer NOUN cjel-3474 758 9 who who PRON cjel-3474 758 10 does do AUX cjel-3474 758 11 not not PART cjel-3474 758 12 have have VERB cjel-3474 758 13 the the DET cjel-3474 758 14 present present ADJ cjel-3474 758 15 intention intention NOUN cjel-3474 758 16 to to PART cjel-3474 758 17 sell sell VERB cjel-3474 758 18 or or CCONJ cjel-3474 758 19 develop develop VERB cjel-3474 758 20 the the DET cjel-3474 758 21 property property NOUN cjel-3474 758 22 , , PUNCT cjel-3474 758 23 the the DET cjel-3474 758 24 gift gift NOUN cjel-3474 758 25 of of ADP cjel-3474 758 26 , , PUNCT cjel-3474 758 27 for for ADP cjel-3474 758 28 example example NOUN cjel-3474 758 29 , , PUNCT cjel-3474 758 30 a a DET cjel-3474 758 31 conservation conservation NOUN cjel-3474 758 32 easement easement NOUN cjel-3474 758 33 , , PUNCT cjel-3474 758 34 while while SCONJ cjel-3474 758 35 perhaps perhaps ADV cjel-3474 758 36 diminishing diminish VERB cjel-3474 758 37 the the DET cjel-3474 758 38 value value NOUN cjel-3474 758 39 of of ADP cjel-3474 758 40 the the DET cjel-3474 758 41 property property NOUN cjel-3474 758 42 , , PUNCT cjel-3474 758 43 does do AUX cjel-3474 758 44 not not PART cjel-3474 758 45 do do VERB cjel-3474 758 46 so so ADV cjel-3474 758 47 until until ADP cjel-3474 758 48 a a DET cjel-3474 758 49 later later ADJ cjel-3474 758 50 time time NOUN cjel-3474 758 51 [ [ X cjel-3474 758 52 and and CCONJ cjel-3474 758 53 ] ] X cjel-3474 758 54 date date NOUN cjel-3474 758 55 ; ; PUNCT cjel-3474 758 56 in in ADP cjel-3474 758 57 particular particular ADJ cjel-3474 758 58 , , PUNCT cjel-3474 758 59 it it PRON cjel-3474 758 60 may may AUX cjel-3474 758 61 have have VERB cjel-3474 758 62 no no DET cjel-3474 758 63 material material NOUN cjel-3474 758 64 impact impact NOUN cjel-3474 758 65 on on ADP cjel-3474 758 66 the the DET cjel-3474 758 67 continuing continue VERB cjel-3474 758 68 enjoyment enjoyment NOUN cjel-3474 758 69 of of ADP cjel-3474 758 70 the the DET cjel-3474 758 71 property property NOUN cjel-3474 758 72 by by ADP cjel-3474 758 73 the the DET cjel-3474 758 74 donor donor NOUN cjel-3474 758 75 of of ADP cjel-3474 758 76 the the DET cjel-3474 758 77 117 117 NUM cjel-3474 758 78 . . PUNCT cjel-3474 759 1 see see VERB cjel-3474 759 2 korngold korngold PROPN cjel-3474 759 3 , , PUNCT cjel-3474 759 4 supra supra PROPN cjel-3474 759 5 note note PROPN cjel-3474 759 6 14 14 NUM cjel-3474 759 7 , , PUNCT cjel-3474 759 8 at at ADP cjel-3474 759 9 1052 1052 NUM cjel-3474 759 10 . . PUNCT cjel-3474 760 1 this this DET cjel-3474 760 2 concern concern NOUN cjel-3474 760 3 was be AUX cjel-3474 760 4 overcome overcome VERB cjel-3474 760 5 through through ADP cjel-3474 760 6 adoption adoption NOUN cjel-3474 760 7 in in ADP cjel-3474 760 8 many many ADJ cjel-3474 760 9 states state NOUN cjel-3474 760 10 of of ADP cjel-3474 760 11 the the DET cjel-3474 760 12 uniform uniform ADJ cjel-3474 760 13 conservation conservation PROPN cjel-3474 760 14 easement easement PROPN cjel-3474 760 15 act act PROPN cjel-3474 760 16 . . PUNCT cjel-3474 761 1 nat’l nat’l PROPN cjel-3474 761 2 conference conference PROPN cjel-3474 761 3 of of ADP cjel-3474 761 4 comm’rs comm’rs PROPN cjel-3474 761 5 on on ADP cjel-3474 761 6 uniform uniform ADJ cjel-3474 761 7 state state NOUN cjel-3474 761 8 laws law NOUN cjel-3474 761 9 , , PUNCT cjel-3474 761 10 uniform uniform ADJ cjel-3474 761 11 conservation conservation NOUN cjel-3474 761 12 easement easement PROPN cjel-3474 761 13 act act NOUN cjel-3474 761 14 ( ( PUNCT cjel-3474 761 15 1981 1981 NUM cjel-3474 761 16 ) ) PUNCT cjel-3474 761 17 . . PUNCT cjel-3474 762 1 118 118 NUM cjel-3474 762 2 . . PUNCT cjel-3474 763 1 rev rev PROPN cjel-3474 763 2 . . PUNCT cjel-3474 764 1 rul rul PROPN cjel-3474 764 2 . . PUNCT cjel-3474 765 1 64 64 NUM cjel-3474 765 2 - - SYM cjel-3474 765 3 205 205 NUM cjel-3474 765 4 , , PUNCT cjel-3474 765 5 1964 1964 NUM cjel-3474 765 6 - - SYM cjel-3474 765 7 2 2 NUM cjel-3474 765 8 c.b c.b PROPN cjel-3474 765 9 . . PROPN cjel-3474 765 10 62 62 NUM cjel-3474 765 11 . . PUNCT cjel-3474 766 1 119 119 NUM cjel-3474 766 2 . . PUNCT cjel-3474 767 1 i i PRON cjel-3474 767 2 d. d. PROPN cjel-3474 767 3 ( ( PUNCT cjel-3474 767 4 allowing allow VERB cjel-3474 767 5 a a DET cjel-3474 767 6 fair fair ADJ cjel-3474 767 7 market market NOUN cjel-3474 767 8 value value NOUN cjel-3474 767 9 deduction deduction NOUN cjel-3474 767 10 based base VERB cjel-3474 767 11 on on ADP cjel-3474 767 12 the the DET cjel-3474 767 13 willing willing ADJ cjel-3474 767 14 - - PUNCT cjel-3474 767 15 buyer buyer NOUN cjel-3474 767 16 , , PUNCT cjel-3474 767 17 willing willing ADJ cjel-3474 767 18 - - PUNCT cjel-3474 767 19 seller seller NOUN cjel-3474 767 20 standard standard NOUN cjel-3474 767 21 , , PUNCT cjel-3474 767 22 but but CCONJ cjel-3474 767 23 requiring require VERB cjel-3474 767 24 a a DET cjel-3474 767 25 basis basis NOUN cjel-3474 767 26 reduction reduction NOUN cjel-3474 767 27 in in ADP cjel-3474 767 28 the the DET cjel-3474 767 29 retained retain VERB cjel-3474 767 30 property property NOUN cjel-3474 767 31 ) ) PUNCT cjel-3474 767 32 . . PUNCT cjel-3474 768 1 120 120 NUM cjel-3474 768 2 . . PUNCT cjel-3474 768 3 tax tax NOUN cjel-3474 768 4 reform reform PROPN cjel-3474 768 5 act act NOUN cjel-3474 768 6 of of ADP cjel-3474 768 7 1969 1969 NUM cjel-3474 768 8 , , PUNCT cjel-3474 768 9 pub pub NOUN cjel-3474 768 10 . . PUNCT cjel-3474 769 1 l. l. PROPN cjel-3474 769 2 no no INTJ cjel-3474 769 3 . . PROPN cjel-3474 770 1 91 91 NUM cjel-3474 770 2 - - SYM cjel-3474 770 3 172 172 NUM cjel-3474 770 4 , , PUNCT cjel-3474 770 5 § § PROPN cjel-3474 770 6 201 201 NUM cjel-3474 770 7 , , PUNCT cjel-3474 770 8 83 83 NUM cjel-3474 770 9 stat stat NOUN cjel-3474 770 10 . . PUNCT cjel-3474 771 1 487 487 NUM cjel-3474 771 2 , , PUNCT cjel-3474 771 3 556 556 NUM cjel-3474 771 4 . . NOUN cjel-3474 771 5 121 121 NUM cjel-3474 771 6 . . PUNCT cjel-3474 772 1 see see VERB cjel-3474 772 2 h.r h.r PROPN cjel-3474 772 3 . . PROPN cjel-3474 772 4 rep rep PROPN cjel-3474 772 5 . . PROPN cjel-3474 773 1 no no INTJ cjel-3474 773 2 . . NOUN cjel-3474 774 1 91 91 NUM cjel-3474 774 2 - - SYM cjel-3474 774 3 782 782 NUM cjel-3474 774 4 , , PUNCT cjel-3474 774 5 at at ADP cjel-3474 774 6 18 18 NUM cjel-3474 774 7 ( ( PUNCT cjel-3474 774 8 1969 1969 NUM cjel-3474 774 9 ) ) PUNCT cjel-3474 774 10 ( ( PUNCT cjel-3474 774 11 conf conf NOUN cjel-3474 774 12 . . PUNCT cjel-3474 774 13 rep rep PROPN cjel-3474 774 14 . . PROPN cjel-3474 774 15 ) ) PUNCT cjel-3474 774 16 . . PUNCT cjel-3474 775 1 122 122 NUM cjel-3474 775 2 . . PUNCT cjel-3474 776 1 see see VERB cjel-3474 776 2 act act NOUN cjel-3474 776 3 to to PART cjel-3474 776 4 reform reform VERB cjel-3474 776 5 the the DET cjel-3474 776 6 tax tax NOUN cjel-3474 776 7 laws law NOUN cjel-3474 776 8 of of ADP cjel-3474 776 9 the the DET cjel-3474 776 10 united united PROPN cjel-3474 776 11 states states PROPN cjel-3474 776 12 , , PUNCT cjel-3474 776 13 pub pub NOUN cjel-3474 776 14 . . PUNCT cjel-3474 777 1 l. l. PROPN cjel-3474 777 2 no no INTJ cjel-3474 777 3 . . PROPN cjel-3474 778 1 94 94 NUM cjel-3474 778 2 - - SYM cjel-3474 778 3 455 455 NUM cjel-3474 778 4 , , PUNCT cjel-3474 778 5 § § PROPN cjel-3474 778 6 214 214 NUM cjel-3474 778 7 , , PUNCT cjel-3474 778 8 90 90 NUM cjel-3474 778 9 stat stat NOUN cjel-3474 778 10 . . PUNCT cjel-3474 779 1 1520 1520 NUM cjel-3474 779 2 , , PUNCT cjel-3474 779 3 1549 1549 NUM cjel-3474 779 4 ( ( PUNCT cjel-3474 779 5 1976 1976 NUM cjel-3474 779 6 ) ) PUNCT cjel-3474 779 7 . . PUNCT cjel-3474 780 1 2012 2012 NUM cjel-3474 780 2 ] ] PUNCT cjel-3474 780 3 the the DET cjel-3474 780 4 conservation conservation NOUN cjel-3474 780 5 easement easement ADJ cjel-3474 780 6 tax tax NOUN cjel-3474 780 7 expenditure expenditure NOUN cjel-3474 780 8 31 31 NUM cjel-3474 780 9     SPACE cjel-3474 780 10 easement.123 easement.123 NOUN cjel-3474 780 11 nonetheless nonetheless ADV cjel-3474 780 12 , , PUNCT cjel-3474 780 13 congress congress PROPN cjel-3474 780 14 made make VERB cjel-3474 780 15 the the DET cjel-3474 780 16 conservation conservation NOUN cjel-3474 780 17 easement easement NOUN cjel-3474 780 18 deduction deduction NOUN cjel-3474 780 19 permanent permanent ADJ cjel-3474 780 20 in in ADP cjel-3474 780 21 1980 1980 NUM cjel-3474 780 22 , , PUNCT cjel-3474 780 23 and and CCONJ cjel-3474 780 24 also also ADV cjel-3474 780 25 introduced introduce VERB cjel-3474 780 26 new new ADJ cjel-3474 780 27 requirements requirement NOUN cjel-3474 780 28 for for ADP cjel-3474 780 29 the the DET cjel-3474 780 30 easement easement PROPN cjel-3474 780 31 program.124 program.124 PROPN cjel-3474 780 32 b. b. PROPN cjel-3474 780 33 the the DET cjel-3474 780 34 problem problem NOUN cjel-3474 780 35 of of ADP cjel-3474 780 36 value value NOUN cjel-3474 780 37 : : PUNCT cjel-3474 780 38 a a DET cjel-3474 780 39 new new ADJ cjel-3474 780 40 measure measure NOUN cjel-3474 780 41 for for ADP cjel-3474 780 42 the the DET cjel-3474 780 43 tax tax NOUN cjel-3474 780 44 benefit benefit NOUN cjel-3474 780 45 is be AUX cjel-3474 780 46 needed need VERB cjel-3474 780 47 1 1 NUM cjel-3474 780 48 . . PUNCT cjel-3474 780 49 lost lose VERB cjel-3474 780 50 economic economic ADJ cjel-3474 780 51 development development NOUN cjel-3474 780 52 value value NOUN cjel-3474 780 53 is be AUX cjel-3474 780 54 not not PART cjel-3474 780 55 the the DET cjel-3474 780 56 right right ADJ cjel-3474 780 57 measure measure NOUN cjel-3474 780 58 for for ADP cjel-3474 780 59 the the DET cjel-3474 780 60 tax tax NOUN cjel-3474 780 61 benefit benefit NOUN cjel-3474 780 62 the the DET cjel-3474 780 63 use use NOUN cjel-3474 780 64 of of ADP cjel-3474 780 65 the the DET cjel-3474 780 66 charitable charitable ADJ cjel-3474 780 67 deduction deduction NOUN cjel-3474 780 68 framework framework NOUN cjel-3474 780 69 for for ADP cjel-3474 780 70 the the DET cjel-3474 780 71 easement easement ADJ cjel-3474 780 72 program program NOUN cjel-3474 780 73 meant mean VERB cjel-3474 780 74 that that SCONJ cjel-3474 780 75 a a DET cjel-3474 780 76 fair fair ADJ cjel-3474 780 77 market market NOUN cjel-3474 780 78 value value NOUN cjel-3474 780 79 measure measure NOUN cjel-3474 780 80 for for ADP cjel-3474 780 81 the the DET cjel-3474 780 82 deduction deduction NOUN cjel-3474 780 83 followed follow VERB cjel-3474 780 84 as as ADP cjel-3474 780 85 a a DET cjel-3474 780 86 matter matter NOUN cjel-3474 780 87 of of ADP cjel-3474 780 88 course.125 course.125 NOUN cjel-3474 780 89 however however ADV cjel-3474 780 90 , , PUNCT cjel-3474 780 91 the the DET cjel-3474 780 92 lack lack NOUN cjel-3474 780 93 of of ADP cjel-3474 780 94 a a DET cjel-3474 780 95 true true ADJ cjel-3474 780 96 market market NOUN cjel-3474 780 97 value value NOUN cjel-3474 780 98 for for ADP cjel-3474 780 99 conservation conservation NOUN cjel-3474 780 100 easements easement NOUN cjel-3474 780 101 has have AUX cjel-3474 780 102 introduced introduce VERB cjel-3474 780 103 problems problem NOUN cjel-3474 780 104 not not PART cjel-3474 780 105 only only ADV cjel-3474 780 106 of of ADP cjel-3474 780 107 accurate accurate ADJ cjel-3474 780 108 valuation valuation NOUN cjel-3474 780 109 for for ADP cjel-3474 780 110 deduction deduction NOUN cjel-3474 780 111 purposes purpose NOUN cjel-3474 780 112 — — PUNCT cjel-3474 780 113 clearly clearly ADV cjel-3474 780 114 a a DET cjel-3474 780 115 scourge scourge NOUN cjel-3474 780 116 of of ADP cjel-3474 780 117 the the DET cjel-3474 780 118 easement easement PROPN cjel-3474 780 119 program126 program126 PROPN cjel-3474 780 120 — — PUNCT cjel-3474 780 121 but but CCONJ cjel-3474 780 122 , , PUNCT cjel-3474 780 123 more more ADV cjel-3474 780 124 fundamentally fundamentally ADV cjel-3474 780 125 , , PUNCT cjel-3474 780 126 has have AUX cjel-3474 780 127 raised raise VERB cjel-3474 780 128 questions question NOUN cjel-3474 780 129 about about ADP cjel-3474 780 130 which which PRON cjel-3474 780 131 of of ADP cjel-3474 780 132 multiple multiple ADJ cjel-3474 780 133 values value NOUN cjel-3474 780 134 is be AUX cjel-3474 780 135 the the DET cjel-3474 780 136 right right ADJ cjel-3474 780 137 one one NUM cjel-3474 780 138 upon upon SCONJ cjel-3474 780 139 which which PRON cjel-3474 780 140 to to PART cjel-3474 780 141 base base VERB cjel-3474 780 142 the the DET cjel-3474 780 143 tax tax NOUN cjel-3474 780 144 benefit benefit NOUN cjel-3474 780 145 . . PUNCT cjel-3474 781 1 again again ADV cjel-3474 781 2 , , PUNCT cjel-3474 781 3 to to PART cjel-3474 781 4 see see VERB cjel-3474 781 5 the the DET cjel-3474 781 6 issue issue NOUN cjel-3474 781 7 , , PUNCT cjel-3474 781 8 it it PRON cjel-3474 781 9 is be AUX cjel-3474 781 10 helpful helpful ADJ cjel-3474 781 11 to to PART cjel-3474 781 12 consider consider VERB cjel-3474 781 13 a a DET cjel-3474 781 14 charitable charitable ADJ cjel-3474 781 15 contribution contribution NOUN cjel-3474 781 16 other other ADJ cjel-3474 781 17 than than ADP cjel-3474 781 18 a a DET cjel-3474 781 19 conservation conservation NOUN cjel-3474 781 20 easement easement NOUN cjel-3474 781 21 . . PUNCT cjel-3474 782 1 for for ADP cjel-3474 782 2 example example NOUN cjel-3474 782 3 , , PUNCT cjel-3474 782 4 if if SCONJ cjel-3474 782 5 a a DET cjel-3474 782 6 taxpayer taxpayer NOUN cjel-3474 782 7 donates donate VERB cjel-3474 782 8 $ $ SYM cjel-3474 782 9 100 100 NUM cjel-3474 782 10 cash cash NOUN cjel-3474 782 11 to to ADP cjel-3474 782 12 charity charity NOUN cjel-3474 782 13 , , PUNCT cjel-3474 782 14 the the DET cjel-3474 782 15 deduction deduction NOUN cjel-3474 782 16 is be AUX cjel-3474 782 17 $ $ SYM cjel-3474 782 18 100 100 NUM cjel-3474 782 19 ( ( PUNCT cjel-3474 782 20 the the DET cjel-3474 782 21 value value NOUN cjel-3474 782 22 of of ADP cjel-3474 782 23 the the DET cjel-3474 782 24 contribution).127 contribution).127 NOUN cjel-3474 782 25 if if SCONJ cjel-3474 782 26 a a DET cjel-3474 782 27 taxpayer taxpayer NOUN cjel-3474 782 28 donates donate VERB cjel-3474 782 29 property property NOUN cjel-3474 782 30 worth worth ADJ cjel-3474 782 31 $ $ SYM cjel-3474 782 32 100 100 NUM cjel-3474 782 33 , , PUNCT cjel-3474 782 34 the the DET cjel-3474 782 35 deduction deduction NOUN cjel-3474 782 36 is be AUX cjel-3474 782 37 based base VERB cjel-3474 782 38 on on ADP cjel-3474 782 39 the the DET cjel-3474 782 40 fair fair ADJ cjel-3474 782 41 market market NOUN cjel-3474 782 42 value value NOUN cjel-3474 782 43 of of ADP cjel-3474 782 44 the the DET cjel-3474 782 45 property property NOUN cjel-3474 782 46 and and CCONJ cjel-3474 782 47 generally generally ADV cjel-3474 782 48 is be AUX cjel-3474 782 49 also also ADV cjel-3474 782 50 $ $ SYM cjel-3474 782 51 100.128 100.128 NUM cjel-3474 782 52 in in ADP cjel-3474 782 53 either either DET cjel-3474 782 54 case case NOUN cjel-3474 782 55 , , PUNCT cjel-3474 782 56 the the DET cjel-3474 782 57 deduction deduction NOUN cjel-3474 782 58 is be AUX cjel-3474 782 59 based base VERB cjel-3474 782 60 on on ADP cjel-3474 782 61 the the DET cjel-3474 782 62 contribution contribution NOUN cjel-3474 782 63 ’s ’s PART cjel-3474 782 64 value value NOUN cjel-3474 782 65 . . PUNCT cjel-3474 783 1 as as ADP cjel-3474 783 2 a a DET cjel-3474 783 3 general general ADJ cjel-3474 783 4 matter matter NOUN cjel-3474 783 5 , , PUNCT cjel-3474 783 6 contribution contribution NOUN cjel-3474 783 7 value value NOUN cjel-3474 783 8 is be AUX cjel-3474 783 9 a a DET cjel-3474 783 10 sensible sensible ADJ cjel-3474 783 11 starting starting NOUN cjel-3474 783 12 point point NOUN cjel-3474 783 13 123 123 NUM cjel-3474 783 14 . . PUNCT cjel-3474 784 1 miscellaneous miscellaneous ADJ cjel-3474 784 2 tax tax NOUN cjel-3474 784 3 bills bill NOUN cjel-3474 784 4 : : PUNCT cjel-3474 784 5 hearing hear VERB cjel-3474 784 6 on on ADP cjel-3474 784 7 h.r h.r PROPN cjel-3474 784 8 . . PROPN cjel-3474 784 9 3874 3874 NUM cjel-3474 784 10 , , PUNCT cjel-3474 784 11 4103 4103 NUM cjel-3474 784 12 , , PUNCT cjel-3474 784 13 4503 4503 NUM cjel-3474 784 14 , , PUNCT cjel-3474 784 15 4611 4611 NUM cjel-3474 784 16 , , PUNCT cjel-3474 784 17 4634 4634 NUM cjel-3474 784 18 , , PUNCT cjel-3474 784 19 and and CCONJ cjel-3474 784 20 4968 4968 NUM cjel-3474 784 21 before before ADP cjel-3474 784 22 the the DET cjel-3474 784 23 subcomm subcomm NOUN cjel-3474 784 24 . . PUNCT cjel-3474 785 1 on on ADP cjel-3474 785 2 select select ADJ cjel-3474 785 3 revenue revenue NOUN cjel-3474 785 4 measures measure NOUN cjel-3474 785 5 of of ADP cjel-3474 785 6 the the DET cjel-3474 785 7 h. h. PROPN cjel-3474 785 8 comm comm NOUN cjel-3474 785 9 . . PUNCT cjel-3474 786 1 on on ADP cjel-3474 786 2 ways way NOUN cjel-3474 786 3 and and CCONJ cjel-3474 786 4 means mean NOUN cjel-3474 786 5 , , PUNCT cjel-3474 786 6 96th 96th ADJ cjel-3474 786 7 cong cong NOUN cjel-3474 786 8 . . PUNCT cjel-3474 787 1 12 12 NUM cjel-3474 787 2 ( ( PUNCT cjel-3474 787 3 1979 1979 NUM cjel-3474 787 4 ) ) PUNCT cjel-3474 787 5 ( ( PUNCT cjel-3474 787 6 statement statement NOUN cjel-3474 787 7 of of ADP cjel-3474 787 8 daniel daniel PROPN cjel-3474 787 9 i. i. PROPN cjel-3474 787 10 halperin halperin PROPN cjel-3474 787 11 , , PUNCT cjel-3474 787 12 deputy deputy NOUN cjel-3474 787 13 assistant assistant NOUN cjel-3474 787 14 secretary secretary NOUN cjel-3474 787 15 of of ADP cjel-3474 787 16 tax tax NOUN cjel-3474 787 17 policy policy NOUN cjel-3474 787 18 , , PUNCT cjel-3474 787 19 department department NOUN cjel-3474 787 20 of of ADP cjel-3474 787 21 the the DET cjel-3474 787 22 treasury treasury NOUN cjel-3474 787 23 ) ) PUNCT cjel-3474 787 24 ; ; PUNCT cjel-3474 787 25 see see VERB cjel-3474 787 26 also also ADV cjel-3474 787 27 halperin halperin NOUN cjel-3474 787 28 , , PUNCT cjel-3474 787 29 supra supra PROPN cjel-3474 787 30 note note PROPN cjel-3474 787 31 14 14 NUM cjel-3474 787 32 , , PUNCT cjel-3474 787 33 at at ADP cjel-3474 787 34 31–32 31–32 NUM cjel-3474 787 35 ( ( PUNCT cjel-3474 787 36 noting note VERB cjel-3474 787 37 that that SCONJ cjel-3474 787 38 the the DET cjel-3474 787 39 problems problem NOUN cjel-3474 787 40 identified identify VERB cjel-3474 787 41 by by ADP cjel-3474 787 42 the the DET cjel-3474 787 43 treasury treasury PROPN cjel-3474 787 44 department department NOUN cjel-3474 787 45 in in ADP cjel-3474 787 46 1979 1979 NUM cjel-3474 787 47 still still ADV cjel-3474 787 48 remain remain VERB cjel-3474 787 49 ) ) PUNCT cjel-3474 787 50 . . PUNCT cjel-3474 788 1 124 124 NUM cjel-3474 788 2 . . PUNCT cjel-3474 789 1 an an DET cjel-3474 789 2 act act NOUN cjel-3474 789 3 to to PART cjel-3474 789 4 extend extend VERB cjel-3474 789 5 temporary temporary ADJ cjel-3474 789 6 tax tax NOUN cjel-3474 789 7 provisions provision NOUN cjel-3474 789 8 , , PUNCT cjel-3474 789 9 and and CCONJ cjel-3474 789 10 for for ADP cjel-3474 789 11 other other ADJ cjel-3474 789 12 purposes purpose NOUN cjel-3474 789 13 , , PUNCT cjel-3474 789 14 pub pub NOUN cjel-3474 789 15 . . PUNCT cjel-3474 790 1 l. l. PROPN cjel-3474 790 2 no no INTJ cjel-3474 790 3 . . PROPN cjel-3474 791 1 96 96 NUM cjel-3474 791 2 - - SYM cjel-3474 791 3 541 541 NUM cjel-3474 791 4 , , PUNCT cjel-3474 791 5 § § PROPN cjel-3474 791 6 6(b 6(b NUM cjel-3474 791 7 ) ) PUNCT cjel-3474 791 8 , , PUNCT cjel-3474 791 9 94 94 NUM cjel-3474 791 10 stat stat NOUN cjel-3474 791 11 . . PUNCT cjel-3474 792 1 3204 3204 NUM cjel-3474 792 2 , , PUNCT cjel-3474 792 3 3206–08 3206–08 PROPN cjel-3474 792 4 ( ( PUNCT cjel-3474 792 5 1980 1980 NUM cjel-3474 792 6 ) ) PUNCT cjel-3474 792 7 . . PUNCT cjel-3474 793 1 estate estate NOUN cjel-3474 793 2 and and CCONJ cjel-3474 793 3 gift gift NOUN cjel-3474 793 4 tax tax NOUN cjel-3474 793 5 deductions deduction NOUN cjel-3474 793 6 also also ADV cjel-3474 793 7 are be AUX cjel-3474 793 8 allowed allow VERB cjel-3474 793 9 . . PUNCT cjel-3474 794 1 i.r.c i.r.c NOUN cjel-3474 794 2 . . PUNCT cjel-3474 795 1 § § PROPN cjel-3474 795 2 § § PROPN cjel-3474 795 3 2031(c 2031(c NOUN cjel-3474 795 4 ) ) PUNCT cjel-3474 795 5 , , PUNCT cjel-3474 795 6 2522(d 2522(d NUM cjel-3474 795 7 ) ) PUNCT cjel-3474 795 8 ( ( PUNCT cjel-3474 795 9 2006 2006 NUM cjel-3474 795 10 ) ) PUNCT cjel-3474 795 11 . . PUNCT cjel-3474 796 1 for for ADP cjel-3474 796 2 an an DET cjel-3474 796 3 excellent excellent ADJ cjel-3474 796 4 and and CCONJ cjel-3474 796 5 more more ADV cjel-3474 796 6 detailed detailed ADJ cjel-3474 796 7 summary summary NOUN cjel-3474 796 8 of of ADP cjel-3474 796 9 the the DET cjel-3474 796 10 history history NOUN cjel-3474 796 11 of of ADP cjel-3474 796 12 the the DET cjel-3474 796 13 deduction deduction NOUN cjel-3474 796 14 , , PUNCT cjel-3474 796 15 see see VERB cjel-3474 796 16 mclaughlin mclaughlin PROPN cjel-3474 796 17 , , PUNCT cjel-3474 796 18 supra supra PROPN cjel-3474 796 19 note note NOUN cjel-3474 796 20 2 2 NUM cjel-3474 796 21 , , PUNCT cjel-3474 796 22 at at ADP cjel-3474 796 23 10–17 10–17 NUM cjel-3474 796 24 , , PUNCT cjel-3474 796 25 n.20 n.20 X cjel-3474 796 26 . . NOUN cjel-3474 797 1 for for ADP cjel-3474 797 2 an an DET cjel-3474 797 3 overview overview NOUN cjel-3474 797 4 of of ADP cjel-3474 797 5 the the DET cjel-3474 797 6 partial partial ADJ cjel-3474 797 7 interest interest NOUN cjel-3474 797 8 rule rule NOUN cjel-3474 797 9 , , PUNCT cjel-3474 797 10 see see VERB cjel-3474 797 11 halperin halperin NOUN cjel-3474 797 12 , , PUNCT cjel-3474 797 13 supra supra PROPN cjel-3474 797 14 note note PROPN cjel-3474 797 15 14 14 NUM cjel-3474 797 16 , , PUNCT cjel-3474 797 17 at at ADP cjel-3474 797 18 32–36 32–36 NUM cjel-3474 797 19 . . PUNCT cjel-3474 797 20 125 125 NUM cjel-3474 797 21 . . PUNCT cjel-3474 798 1 as as ADP cjel-3474 798 2 a a DET cjel-3474 798 3 general general ADJ cjel-3474 798 4 matter matter NOUN cjel-3474 798 5 , , PUNCT cjel-3474 798 6 treasury treasury PROPN cjel-3474 798 7 regulations regulation NOUN cjel-3474 798 8 provide provide VERB cjel-3474 798 9 that that SCONJ cjel-3474 798 10 the the DET cjel-3474 798 11 fair fair ADJ cjel-3474 798 12 market market NOUN cjel-3474 798 13 value value NOUN cjel-3474 798 14 of of ADP cjel-3474 798 15 contributed contribute VERB cjel-3474 798 16 property property NOUN cjel-3474 798 17 should should AUX cjel-3474 798 18 be be AUX cjel-3474 798 19 determined determine VERB cjel-3474 798 20 pursuant pursuant ADJ cjel-3474 798 21 to to ADP cjel-3474 798 22 a a DET cjel-3474 798 23 willing willing ADJ cjel-3474 798 24 - - PUNCT cjel-3474 798 25 buyer buyer NOUN cjel-3474 798 26 , , PUNCT cjel-3474 798 27 willing willing ADJ cjel-3474 798 28 - - PUNCT cjel-3474 798 29 seller seller NOUN cjel-3474 798 30 standard standard NOUN cjel-3474 798 31 . . PUNCT cjel-3474 799 1 treas treas PROPN cjel-3474 799 2 . . PUNCT cjel-3474 800 1 reg reg PROPN cjel-3474 800 2 . . PUNCT cjel-3474 801 1 § § PROPN cjel-3474 801 2 1.170a-1(c)(2 1.170a-1(c)(2 NUM cjel-3474 801 3 ) ) PUNCT cjel-3474 801 4 ( ( PUNCT cjel-3474 801 5 as as SCONJ cjel-3474 801 6 amended amend VERB cjel-3474 801 7 in in ADP cjel-3474 801 8 2009 2009 NUM cjel-3474 801 9 ) ) PUNCT cjel-3474 801 10 . . PUNCT cjel-3474 802 1 126 126 X cjel-3474 802 2 . . PUNCT cjel-3474 803 1 see see VERB cjel-3474 803 2 supra supra PROPN cjel-3474 803 3 text text NOUN cjel-3474 803 4 accompanying accompanying ADJ cjel-3474 803 5 notes note NOUN cjel-3474 803 6 51–54 51–54 NUM cjel-3474 803 7 . . PUNCT cjel-3474 803 8 127 127 NUM cjel-3474 803 9 . . PUNCT cjel-3474 804 1 see see VERB cjel-3474 804 2 i.r.c i.r.c NOUN cjel-3474 804 3 . . PUNCT cjel-3474 805 1 § § PROPN cjel-3474 805 2 170 170 NUM cjel-3474 805 3 . . PUNCT cjel-3474 805 4 128 128 NUM cjel-3474 805 5 . . PUNCT cjel-3474 806 1 various various ADJ cjel-3474 806 2 limitations limitation NOUN cjel-3474 806 3 apply apply VERB cjel-3474 806 4 . . PUNCT cjel-3474 807 1 see see VERB cjel-3474 807 2 i i PRON cjel-3474 807 3 d. d. PROPN cjel-3474 807 4 ; ; PUNCT cjel-3474 807 5 supra supra PROPN cjel-3474 807 6 notes note VERB cjel-3474 807 7 76–77 76–77 NUM cjel-3474 807 8 and and CCONJ cjel-3474 807 9 accompanying accompany VERB cjel-3474 807 10 text text NOUN cjel-3474 807 11 . . PUNCT cjel-3474 808 1 32 32 NUM cjel-3474 808 2 columbia columbia PROPN cjel-3474 808 3 journal journal PROPN cjel-3474 808 4 of of ADP cjel-3474 808 5 environmental environmental ADJ cjel-3474 808 6 law law NOUN cjel-3474 809 1 [ [ X cjel-3474 809 2 vol vol NOUN cjel-3474 809 3 . . PUNCT cjel-3474 810 1 37:1 37:1 NUM cjel-3474 810 2     SPACE cjel-3474 810 3 to to PART cjel-3474 810 4 measure measure VERB cjel-3474 810 5 the the DET cjel-3474 810 6 deduction deduction NOUN cjel-3474 810 7 , , PUNCT cjel-3474 810 8 either either CCONJ cjel-3474 810 9 as as ADP cjel-3474 810 10 a a DET cjel-3474 810 11 matter matter NOUN cjel-3474 810 12 of of ADP cjel-3474 810 13 common common ADJ cjel-3474 810 14 sense sense NOUN cjel-3474 810 15 or or CCONJ cjel-3474 810 16 simple simple ADJ cjel-3474 810 17 transactional transactional ADJ cjel-3474 810 18 efficiency efficiency NOUN cjel-3474 810 19 , , PUNCT cjel-3474 810 20 because because SCONJ cjel-3474 810 21 it it PRON cjel-3474 810 22 represents represent VERB cjel-3474 810 23 the the DET cjel-3474 810 24 benefit benefit NOUN cjel-3474 810 25 to to ADP cjel-3474 810 26 charity charity NOUN cjel-3474 810 27 . . PUNCT cjel-3474 811 1 for for ADP cjel-3474 811 2 instance instance NOUN cjel-3474 811 3 , , PUNCT cjel-3474 811 4 under under ADP cjel-3474 811 5 the the DET cjel-3474 811 6 subsidy subsidy NOUN cjel-3474 811 7 theory theory NOUN cjel-3474 811 8 of of ADP cjel-3474 811 9 the the DET cjel-3474 811 10 charitable charitable ADJ cjel-3474 811 11 deduction,129 deduction,129 NOUN cjel-3474 811 12 assuming assume VERB cjel-3474 811 13 that that SCONJ cjel-3474 811 14 the the DET cjel-3474 811 15 goal goal NOUN cjel-3474 811 16 is be AUX cjel-3474 811 17 to to PART cjel-3474 811 18 encourage encourage VERB cjel-3474 811 19 charitable charitable ADJ cjel-3474 811 20 giving giving NOUN cjel-3474 811 21 , , PUNCT cjel-3474 811 22 the the DET cjel-3474 811 23 question question NOUN cjel-3474 811 24 is be AUX cjel-3474 811 25 : : PUNCT cjel-3474 811 26 how how SCONJ cjel-3474 811 27 much much ADJ cjel-3474 811 28 must must AUX cjel-3474 811 29 be be AUX cjel-3474 811 30 paid pay VERB cjel-3474 811 31 by by ADP cjel-3474 811 32 the the DET cjel-3474 811 33 government government NOUN cjel-3474 811 34 to to PART cjel-3474 811 35 produce produce VERB cjel-3474 811 36 the the DET cjel-3474 811 37 desired desire VERB cjel-3474 811 38 level level NOUN cjel-3474 811 39 of of ADP cjel-3474 811 40 giving giving NOUN cjel-3474 811 41 ? ? PUNCT cjel-3474 812 1 here here ADV cjel-3474 812 2 , , PUNCT cjel-3474 812 3 the the DET cjel-3474 812 4 desired desire VERB cjel-3474 812 5 level level NOUN cjel-3474 812 6 of of ADP cjel-3474 812 7 giving giving NOUN cjel-3474 812 8 , , PUNCT cjel-3474 812 9 or or CCONJ cjel-3474 812 10 the the DET cjel-3474 812 11 benefit benefit NOUN cjel-3474 812 12 to to ADP cjel-3474 812 13 charity charity NOUN cjel-3474 812 14 , , PUNCT cjel-3474 812 15 is be AUX cjel-3474 812 16 the the DET cjel-3474 812 17 fair fair ADJ cjel-3474 812 18 market market NOUN cjel-3474 812 19 value value NOUN cjel-3474 812 20 of of ADP cjel-3474 812 21 the the DET cjel-3474 812 22 contributions contribution NOUN cjel-3474 812 23 , , PUNCT cjel-3474 812 24 i.e. i.e. X cjel-3474 812 25 , , PUNCT cjel-3474 812 26 the the DET cjel-3474 812 27 cash cash NOUN cjel-3474 812 28 or or CCONJ cjel-3474 812 29 other other ADJ cjel-3474 812 30 property property NOUN cjel-3474 812 31 to to PART cjel-3474 812 32 be be AUX cjel-3474 812 33 donated donate VERB cjel-3474 812 34 . . PUNCT cjel-3474 813 1 the the DET cjel-3474 813 2 amount amount NOUN cjel-3474 813 3 to to PART cjel-3474 813 4 be be AUX cjel-3474 813 5 paid pay VERB cjel-3474 813 6 by by ADP cjel-3474 813 7 the the DET cjel-3474 813 8 government government NOUN cjel-3474 813 9 , , PUNCT cjel-3474 813 10 the the DET cjel-3474 813 11 subsidy subsidy NOUN cjel-3474 813 12 , , PUNCT cjel-3474 813 13 is be AUX cjel-3474 813 14 a a DET cjel-3474 813 15 percentage percentage NOUN cjel-3474 813 16 of of ADP cjel-3474 813 17 such such ADJ cjel-3474 813 18 value.130 value.130 NOUN cjel-3474 813 19 the the DET cjel-3474 813 20 value value NOUN cjel-3474 813 21 is be AUX cjel-3474 813 22 relevant relevant ADJ cjel-3474 813 23 because because SCONJ cjel-3474 813 24 , , PUNCT cjel-3474 813 25 as as ADP cjel-3474 813 26 a a DET cjel-3474 813 27 matter matter NOUN cjel-3474 813 28 of of ADP cjel-3474 813 29 transactional transactional NOUN cjel-3474 813 30 efficiency,131 efficiency,131 INTJ cjel-3474 814 1 the the DET cjel-3474 814 2 subsidy subsidy NOUN cjel-3474 814 3 should should AUX cjel-3474 814 4 not not PART cjel-3474 814 5 exceed exceed VERB cjel-3474 814 6 100 100 NUM cjel-3474 814 7 % % NOUN cjel-3474 814 8 of of ADP cjel-3474 814 9 the the DET cjel-3474 814 10 contribution contribution NOUN cjel-3474 814 11 value.132 value.132 NUM cjel-3474 814 12 thus thus ADV cjel-3474 814 13 , , PUNCT cjel-3474 814 14 the the DET cjel-3474 814 15 value value NOUN cjel-3474 814 16 of of ADP cjel-3474 814 17 the the DET cjel-3474 814 18 contribution contribution NOUN cjel-3474 814 19 129 129 NUM cjel-3474 814 20 . . PUNCT cjel-3474 815 1 pursuant pursuant ADJ cjel-3474 815 2 to to ADP cjel-3474 815 3 the the DET cjel-3474 815 4 subsidy subsidy NOUN cjel-3474 815 5 theory theory NOUN cjel-3474 815 6 of of ADP cjel-3474 815 7 the the DET cjel-3474 815 8 charitable charitable ADJ cjel-3474 815 9 deduction deduction NOUN cjel-3474 815 10 , , PUNCT cjel-3474 815 11 a a DET cjel-3474 815 12 deduction deduction NOUN cjel-3474 815 13 is be AUX cjel-3474 815 14 available available ADJ cjel-3474 815 15 because because SCONJ cjel-3474 815 16 congress congress PROPN cjel-3474 815 17 decided decide VERB cjel-3474 815 18 that that SCONJ cjel-3474 815 19 charitable charitable ADJ cjel-3474 815 20 contributions contribution NOUN cjel-3474 815 21 should should AUX cjel-3474 815 22 be be AUX cjel-3474 815 23 encouraged encourage VERB cjel-3474 815 24 and and CCONJ cjel-3474 815 25 subsidized subsidize VERB cjel-3474 815 26 . . PUNCT cjel-3474 816 1 in in ADP cjel-3474 816 2 general general ADJ cjel-3474 816 3 , , PUNCT cjel-3474 816 4 under under ADP cjel-3474 816 5 the the DET cjel-3474 816 6 subsidy subsidy NOUN cjel-3474 816 7 theory theory NOUN cjel-3474 816 8 , , PUNCT cjel-3474 816 9 charitable charitable ADJ cjel-3474 816 10 contributions contribution NOUN cjel-3474 816 11 are be AUX cjel-3474 816 12 a a DET cjel-3474 816 13 form form NOUN cjel-3474 816 14 of of ADP cjel-3474 816 15 consumption consumption NOUN cjel-3474 816 16 and and CCONJ cjel-3474 816 17 a a DET cjel-3474 816 18 personal personal ADJ cjel-3474 816 19 expense expense NOUN cjel-3474 816 20 and and CCONJ cjel-3474 816 21 , , PUNCT cjel-3474 816 22 therefore therefore ADV cjel-3474 816 23 , , PUNCT cjel-3474 816 24 income income NOUN cjel-3474 816 25 with with ADP cjel-3474 816 26 respect respect NOUN cjel-3474 816 27 to to ADP cjel-3474 816 28 the the DET cjel-3474 816 29 contributions contribution NOUN cjel-3474 816 30 should should AUX cjel-3474 816 31 not not PART cjel-3474 816 32 escape escape VERB cjel-3474 816 33 tax tax NOUN cjel-3474 816 34 . . PUNCT cjel-3474 817 1 miranda miranda PROPN cjel-3474 817 2 perry perry PROPN cjel-3474 817 3 fleischer fleischer PROPN cjel-3474 817 4 , , PUNCT cjel-3474 817 5 theorizing theorize VERB cjel-3474 817 6 the the DET cjel-3474 817 7 charitable charitable ADJ cjel-3474 817 8 tax tax NOUN cjel-3474 817 9 subsidies subsidy NOUN cjel-3474 817 10 : : PUNCT cjel-3474 817 11 the the DET cjel-3474 817 12 role role NOUN cjel-3474 817 13 of of ADP cjel-3474 817 14 distributive distributive ADJ cjel-3474 817 15 justice justice NOUN cjel-3474 817 16 , , PUNCT cjel-3474 817 17 87 87 NUM cjel-3474 817 18 wash wash NOUN cjel-3474 817 19 . . PUNCT cjel-3474 818 1 u. u. PROPN cjel-3474 818 2 l. l. PROPN cjel-3474 818 3 rev rev PROPN cjel-3474 818 4 . . PROPN cjel-3474 818 5 505 505 NUM cjel-3474 818 6 , , PUNCT cjel-3474 818 7 517 517 NUM cjel-3474 818 8 ( ( PUNCT cjel-3474 818 9 2010 2010 NUM cjel-3474 818 10 ) ) PUNCT cjel-3474 818 11 ( ( PUNCT cjel-3474 818 12 discussing discuss VERB cjel-3474 818 13 the the DET cjel-3474 818 14 subsidy subsidy NOUN cjel-3474 818 15 theory theory NOUN cjel-3474 818 16 and and CCONJ cjel-3474 818 17 noting note VERB cjel-3474 818 18 that that SCONJ cjel-3474 818 19 it it PRON cjel-3474 818 20 is be AUX cjel-3474 818 21 the the DET cjel-3474 818 22 more more ADV cjel-3474 818 23 “ " PUNCT cjel-3474 818 24 common common ADJ cjel-3474 818 25 ” " PUNCT cjel-3474 818 26 view view NOUN cjel-3474 818 27 ) ) PUNCT cjel-3474 818 28 ; ; PUNCT cjel-3474 818 29 john john PROPN cjel-3474 818 30 simon simon PROPN cjel-3474 818 31 , , PUNCT cjel-3474 818 32 harvey harvey PROPN cjel-3474 818 33 dale dale PROPN cjel-3474 818 34 , , PUNCT cjel-3474 818 35 & & CCONJ cjel-3474 818 36 laura laura PROPN cjel-3474 818 37 chisolm chisolm PROPN cjel-3474 818 38 , , PUNCT cjel-3474 818 39 the the DET cjel-3474 818 40 federal federal ADJ cjel-3474 818 41 tax tax NOUN cjel-3474 818 42 treatment treatment NOUN cjel-3474 818 43 of of ADP cjel-3474 818 44 charitable charitable ADJ cjel-3474 818 45 organizations organization NOUN cjel-3474 818 46 , , PUNCT cjel-3474 818 47 in in ADP cjel-3474 818 48 the the DET cjel-3474 818 49 nonprofit nonprofit ADJ cjel-3474 818 50 sector sector NOUN cjel-3474 818 51 267 267 NUM cjel-3474 818 52 , , PUNCT cjel-3474 818 53 274–75 274–75 NUM cjel-3474 818 54 ( ( PUNCT cjel-3474 818 55 walter walter PROPN cjel-3474 818 56 w. w. PROPN cjel-3474 818 57 powell powell PROPN cjel-3474 818 58 & & CCONJ cjel-3474 818 59 richard richard PROPN cjel-3474 818 60 steinberg steinberg PROPN cjel-3474 818 61 eds eds PROPN cjel-3474 818 62 . . PROPN cjel-3474 818 63 , , PUNCT cjel-3474 818 64 2006 2006 NUM cjel-3474 818 65 ) ) PUNCT cjel-3474 818 66 ; ; PUNCT cjel-3474 818 67 see see VERB cjel-3474 818 68 also also ADV cjel-3474 818 69 james james PROPN cjel-3474 818 70 j. j. PROPN cjel-3474 818 71 fishman fishman PROPN cjel-3474 818 72 & & CCONJ cjel-3474 818 73 stephen stephen PROPN cjel-3474 818 74 schwarz schwarz PROPN cjel-3474 818 75 , , PUNCT cjel-3474 818 76 taxation taxation NOUN cjel-3474 818 77 of of ADP cjel-3474 818 78 nonprofit nonprofit ADJ cjel-3474 818 79 organizations organization NOUN cjel-3474 818 80 : : PUNCT cjel-3474 818 81 case case NOUN cjel-3474 818 82 and and CCONJ cjel-3474 818 83 materials material NOUN cjel-3474 818 84 652–53 652–53 NOUN cjel-3474 818 85 ( ( PUNCT cjel-3474 818 86 2d 2d NUM cjel-3474 818 87 ed ed NOUN cjel-3474 818 88 . . PROPN cjel-3474 818 89 2008 2008 NUM cjel-3474 818 90 ) ) PUNCT cjel-3474 818 91 ( ( PUNCT cjel-3474 818 92 “ " PUNCT cjel-3474 818 93 congress congress PROPN cjel-3474 818 94 has have AUX cjel-3474 818 95 justified justify VERB cjel-3474 818 96 the the DET cjel-3474 818 97 charitable charitable ADJ cjel-3474 818 98 deduction deduction NOUN cjel-3474 818 99 like like ADP cjel-3474 818 100 tax tax NOUN cjel-3474 818 101 exemptions exemption NOUN cjel-3474 818 102 generally generally ADV cjel-3474 818 103 , , PUNCT cjel-3474 818 104 as as ADP cjel-3474 818 105 an an DET cjel-3474 818 106 efficient efficient ADJ cjel-3474 818 107 alternative alternative NOUN cjel-3474 818 108 to to ADP cjel-3474 818 109 government government NOUN cjel-3474 818 110 support support NOUN cjel-3474 818 111 for for ADP cjel-3474 818 112 those those DET cjel-3474 818 113 nonprofit nonprofit ADJ cjel-3474 818 114 organizations organization NOUN cjel-3474 818 115 providing provide VERB cjel-3474 818 116 a a DET cjel-3474 818 117 public public ADJ cjel-3474 818 118 benefit benefit NOUN cjel-3474 818 119 . . PUNCT cjel-3474 818 120 ” " PUNCT cjel-3474 818 121 ) ) PUNCT cjel-3474 818 122 . . PUNCT cjel-3474 819 1 accordingly accordingly ADV cjel-3474 819 2 , , PUNCT cjel-3474 819 3 the the DET cjel-3474 819 4 federal federal ADJ cjel-3474 819 5 government government NOUN cjel-3474 819 6 pays pay VERB cjel-3474 819 7 a a DET cjel-3474 819 8 portion portion NOUN cjel-3474 819 9 of of ADP cjel-3474 819 10 each each DET cjel-3474 819 11 charitable charitable ADJ cjel-3474 819 12 contribution contribution NOUN cjel-3474 819 13 ( ( PUNCT cjel-3474 819 14 by by ADP cjel-3474 819 15 taxpayers taxpayer NOUN cjel-3474 819 16 who who PRON cjel-3474 819 17 itemize itemize VERB cjel-3474 819 18 deductions deduction NOUN cjel-3474 819 19 ) ) PUNCT cjel-3474 819 20 . . PUNCT cjel-3474 820 1 see see VERB cjel-3474 820 2 i.r.c i.r.c NOUN cjel-3474 820 3 . . PUNCT cjel-3474 821 1 § § PROPN cjel-3474 821 2 63(d 63(d NUM cjel-3474 821 3 ) ) PUNCT cjel-3474 821 4 . . PUNCT cjel-3474 822 1 under under ADP cjel-3474 822 2 another another DET cjel-3474 822 3 view view NOUN cjel-3474 822 4 of of ADP cjel-3474 822 5 the the DET cjel-3474 822 6 charitable charitable ADJ cjel-3474 822 7 deduction deduction NOUN cjel-3474 822 8 , , PUNCT cjel-3474 822 9 the the DET cjel-3474 822 10 income income NOUN cjel-3474 822 11 measurement measurement NOUN cjel-3474 822 12 rationale rationale NOUN cjel-3474 822 13 , , PUNCT cjel-3474 822 14 it it PRON cjel-3474 822 15 is be AUX cjel-3474 822 16 argued argue VERB cjel-3474 822 17 that that SCONJ cjel-3474 822 18 a a DET cjel-3474 822 19 taxpayer taxpayer NOUN cjel-3474 822 20 ’s ’s PART cjel-3474 822 21 income income NOUN cjel-3474 822 22 , , PUNCT cjel-3474 822 23 properly properly ADV cjel-3474 822 24 construed construe VERB cjel-3474 822 25 , , PUNCT cjel-3474 822 26 does do AUX cjel-3474 822 27 not not PART cjel-3474 822 28 include include VERB cjel-3474 822 29 amounts amount NOUN cjel-3474 822 30 given give VERB cjel-3474 822 31 to to ADP cjel-3474 822 32 charity charity NOUN cjel-3474 822 33 . . PUNCT cjel-3474 823 1 see see VERB cjel-3474 823 2 simon simon PROPN cjel-3474 823 3 et et PROPN cjel-3474 823 4 al al PROPN cjel-3474 823 5 . . PROPN cjel-3474 823 6 , , PUNCT cjel-3474 823 7 supra supra PROPN cjel-3474 823 8 , , PUNCT cjel-3474 823 9 at at ADP cjel-3474 823 10 273–74 273–74 NUM cjel-3474 823 11 ; ; PUNCT cjel-3474 823 12 william william PROPN cjel-3474 823 13 d. d. PROPN cjel-3474 823 14 andrews andrews PROPN cjel-3474 823 15 , , PUNCT cjel-3474 823 16 personal personal ADJ cjel-3474 823 17 deductions deduction NOUN cjel-3474 823 18 in in ADP cjel-3474 823 19 an an DET cjel-3474 823 20 ideal ideal ADJ cjel-3474 823 21 income income NOUN cjel-3474 823 22 tax tax NOUN cjel-3474 823 23 , , PUNCT cjel-3474 823 24 86 86 NUM cjel-3474 823 25 harv harv NOUN cjel-3474 823 26 . . PUNCT cjel-3474 824 1 l. l. PROPN cjel-3474 824 2 rev rev PROPN cjel-3474 824 3 . . PROPN cjel-3474 824 4 309 309 NUM cjel-3474 824 5 , , PUNCT cjel-3474 824 6 313 313 NUM cjel-3474 824 7 ( ( PUNCT cjel-3474 824 8 1972 1972 NUM cjel-3474 824 9 ) ) PUNCT cjel-3474 824 10 . . PUNCT cjel-3474 825 1 charitable charitable ADJ cjel-3474 825 2 contributions contribution NOUN cjel-3474 825 3 are be AUX cjel-3474 825 4 viewed view VERB cjel-3474 825 5 as as ADP cjel-3474 825 6 transfers transfer NOUN cjel-3474 825 7 of of ADP cjel-3474 825 8 a a DET cjel-3474 825 9 consumption consumption NOUN cjel-3474 825 10 opportunity opportunity NOUN cjel-3474 825 11 from from ADP cjel-3474 825 12 the the DET cjel-3474 825 13 taxpayer taxpayer NOUN cjel-3474 825 14 to to ADP cjel-3474 825 15 the the DET cjel-3474 825 16 charity charity NOUN cjel-3474 825 17 and and CCONJ cjel-3474 825 18 do do AUX cjel-3474 825 19 not not PART cjel-3474 825 20 represent represent VERB cjel-3474 825 21 consumption consumption NOUN cjel-3474 825 22 by by ADP cjel-3474 825 23 the the DET cjel-3474 825 24 taxpayer taxpayer NOUN cjel-3474 825 25 . . PUNCT cjel-3474 826 1 therefore therefore ADV cjel-3474 826 2 , , PUNCT cjel-3474 826 3 an an DET cjel-3474 826 4 accurate accurate ADJ cjel-3474 826 5 measurement measurement NOUN cjel-3474 826 6 of of ADP cjel-3474 826 7 the the DET cjel-3474 826 8 taxpayer taxpayer NOUN cjel-3474 826 9 ’s ’s PART cjel-3474 826 10 income income NOUN cjel-3474 826 11 does do AUX cjel-3474 826 12 not not PART cjel-3474 826 13 include include VERB cjel-3474 826 14 charitable charitable ADJ cjel-3474 826 15 gifts gift NOUN cjel-3474 826 16 , , PUNCT cjel-3474 826 17 the the DET cjel-3474 826 18 value value NOUN cjel-3474 826 19 of of ADP cjel-3474 826 20 which which PRON cjel-3474 826 21 should should AUX cjel-3474 826 22 not not PART cjel-3474 826 23 be be AUX cjel-3474 826 24 taxed tax VERB cjel-3474 826 25 . . PUNCT cjel-3474 827 1 under under ADP cjel-3474 827 2 an an DET cjel-3474 827 3 income income NOUN cjel-3474 827 4 measurement measurement NOUN cjel-3474 827 5 approach approach NOUN cjel-3474 827 6 , , PUNCT cjel-3474 827 7 the the DET cjel-3474 827 8 proper proper ADJ cjel-3474 827 9 treatment treatment NOUN cjel-3474 827 10 of of ADP cjel-3474 827 11 charitable charitable ADJ cjel-3474 827 12 contributions contribution NOUN cjel-3474 827 13 of of ADP cjel-3474 827 14 appreciated appreciated ADJ cjel-3474 827 15 property property NOUN cjel-3474 827 16 would would AUX cjel-3474 827 17 require require VERB cjel-3474 827 18 realization realization NOUN cjel-3474 827 19 of of ADP cjel-3474 827 20 the the DET cjel-3474 827 21 appreciation appreciation NOUN cjel-3474 827 22 ; ; PUNCT cjel-3474 827 23 otherwise otherwise ADV cjel-3474 827 24 , , PUNCT cjel-3474 827 25 a a DET cjel-3474 827 26 deduction deduction NOUN cjel-3474 827 27 based base VERB cjel-3474 827 28 on on ADP cjel-3474 827 29 the the DET cjel-3474 827 30 appreciated appreciated ADJ cjel-3474 827 31 value value NOUN cjel-3474 827 32 offsets offset VERB cjel-3474 827 33 other other ADJ cjel-3474 827 34 income income NOUN cjel-3474 827 35 of of ADP cjel-3474 827 36 the the DET cjel-3474 827 37 taxpayer taxpayer NOUN cjel-3474 827 38 , , PUNCT cjel-3474 827 39 which which PRON cjel-3474 827 40 may may AUX cjel-3474 827 41 be be AUX cjel-3474 827 42 used use VERB cjel-3474 827 43 for for ADP cjel-3474 827 44 private private ADJ cjel-3474 827 45 consumption consumption NOUN cjel-3474 827 46 . . PUNCT cjel-3474 828 1 see see PROPN cjel-3474 828 2 andrews andrews PROPN cjel-3474 828 3 , , PUNCT cjel-3474 828 4 supra supra PROPN cjel-3474 828 5 , , PUNCT cjel-3474 828 6 at at ADP cjel-3474 828 7 372 372 NUM cjel-3474 828 8 . . NOUN cjel-3474 828 9 130 130 NUM cjel-3474 828 10 . . PUNCT cjel-3474 829 1 the the DET cjel-3474 829 2 amount amount NOUN cjel-3474 829 3 of of ADP cjel-3474 829 4 the the DET cjel-3474 829 5 subsidy subsidy NOUN cjel-3474 829 6 depends depend VERB cjel-3474 829 7 upon upon SCONJ cjel-3474 829 8 the the DET cjel-3474 829 9 contribution contribution NOUN cjel-3474 829 10 amount amount NOUN cjel-3474 829 11 and and CCONJ cjel-3474 829 12 the the DET cjel-3474 829 13 taxpayer taxpayer NOUN cjel-3474 829 14 ’s ’s PART cjel-3474 829 15 marginal marginal ADJ cjel-3474 829 16 tax tax NOUN cjel-3474 829 17 rate rate NOUN cjel-3474 829 18 , , PUNCT cjel-3474 829 19 resulting result VERB cjel-3474 829 20 in in ADP cjel-3474 829 21 a a DET cjel-3474 829 22 larger large ADJ cjel-3474 829 23 subsidy subsidy NOUN cjel-3474 829 24 for for ADP cjel-3474 829 25 higher high ADJ cjel-3474 829 26 income income NOUN cjel-3474 829 27 taxpayers taxpayer NOUN cjel-3474 829 28 . . PUNCT cjel-3474 830 1 for for ADP cjel-3474 830 2 example example NOUN cjel-3474 830 3 , , PUNCT cjel-3474 830 4 a a DET cjel-3474 830 5 contribution contribution NOUN cjel-3474 830 6 of of ADP cjel-3474 830 7 $ $ SYM cjel-3474 830 8 100 100 NUM cjel-3474 830 9 by by ADP cjel-3474 830 10 a a DET cjel-3474 830 11 taxpayer taxpayer NOUN cjel-3474 830 12 in in ADP cjel-3474 830 13 the the DET cjel-3474 830 14 thirty thirty NUM cjel-3474 830 15 - - PUNCT cjel-3474 830 16 five five NUM cjel-3474 830 17 percent percent NOUN cjel-3474 830 18 tax tax NOUN cjel-3474 830 19 bracket bracket NOUN cjel-3474 830 20 is be AUX cjel-3474 830 21 worth worth ADJ cjel-3474 830 22 $ $ SYM cjel-3474 830 23 35 35 NUM cjel-3474 830 24 ( ( PUNCT cjel-3474 830 25 100 100 NUM cjel-3474 830 26 times time NOUN cjel-3474 830 27 0.35 0.35 NUM cjel-3474 830 28 ) ) PUNCT cjel-3474 830 29 , , PUNCT cjel-3474 830 30 and and CCONJ cjel-3474 830 31 a a DET cjel-3474 830 32 contribution contribution NOUN cjel-3474 830 33 of of ADP cjel-3474 830 34 $ $ SYM cjel-3474 830 35 100 100 NUM cjel-3474 830 36 by by ADP cjel-3474 830 37 a a DET cjel-3474 830 38 taxpayer taxpayer NOUN cjel-3474 830 39 in in ADP cjel-3474 830 40 the the DET cjel-3474 830 41 twenty twenty NUM cjel-3474 830 42 - - PUNCT cjel-3474 830 43 eight eight NUM cjel-3474 830 44 percent percent NOUN cjel-3474 830 45 tax tax NOUN cjel-3474 830 46 bracket bracket NOUN cjel-3474 830 47 is be AUX cjel-3474 830 48 worth worth ADJ cjel-3474 830 49 $ $ SYM cjel-3474 830 50 28 28 NUM cjel-3474 830 51 ( ( PUNCT cjel-3474 830 52 100 100 NUM cjel-3474 830 53 times time NOUN cjel-3474 830 54 0.28 0.28 NUM cjel-3474 830 55 ) ) PUNCT cjel-3474 830 56 . . PUNCT cjel-3474 831 1 in in ADP cjel-3474 831 2 cases case NOUN cjel-3474 831 3 where where SCONJ cjel-3474 831 4 a a DET cjel-3474 831 5 fair fair ADJ cjel-3474 831 6 market market NOUN cjel-3474 831 7 value value NOUN cjel-3474 831 8 deduction deduction NOUN cjel-3474 831 9 is be AUX cjel-3474 831 10 not not PART cjel-3474 831 11 allowed allow VERB cjel-3474 831 12 , , PUNCT cjel-3474 831 13 the the DET cjel-3474 831 14 deduction deduction NOUN cjel-3474 831 15 is be AUX cjel-3474 831 16 based base VERB cjel-3474 831 17 on on ADP cjel-3474 831 18 cost cost NOUN cjel-3474 831 19 recovery recovery NOUN cjel-3474 831 20 ; ; PUNCT cjel-3474 831 21 that that PRON cjel-3474 831 22 is is ADV cjel-3474 831 23 , , PUNCT cjel-3474 831 24 the the DET cjel-3474 831 25 taxpayer taxpayer NOUN cjel-3474 831 26 recovers recover VERB cjel-3474 831 27 their their PRON cjel-3474 831 28 cost cost NOUN cjel-3474 831 29 ( ( PUNCT cjel-3474 831 30 basis basis NOUN cjel-3474 831 31 ) ) PUNCT cjel-3474 831 32 in in ADP cjel-3474 831 33 the the DET cjel-3474 831 34 contributed contributed ADJ cjel-3474 831 35 property property NOUN cjel-3474 831 36 but but CCONJ cjel-3474 831 37 is be AUX cjel-3474 831 38 not not PART cjel-3474 831 39 allowed allow VERB cjel-3474 831 40 to to PART cjel-3474 831 41 deduct deduct VERB cjel-3474 831 42 the the DET cjel-3474 831 43 appreciation appreciation NOUN cjel-3474 831 44 in in ADP cjel-3474 831 45 the the DET cjel-3474 831 46 property property NOUN cjel-3474 831 47 . . PUNCT cjel-3474 832 1 i.r.c i.r.c NOUN cjel-3474 832 2 . . PUNCT cjel-3474 833 1 § § PROPN cjel-3474 833 2 170(e 170(e PROPN cjel-3474 833 3 ) ) PUNCT cjel-3474 833 4 . . PUNCT cjel-3474 834 1 even even ADV cjel-3474 834 2 here here ADV cjel-3474 834 3 , , PUNCT cjel-3474 834 4 the the DET cjel-3474 834 5 deduction deduction NOUN cjel-3474 834 6 may may AUX cjel-3474 834 7 not not PART cjel-3474 834 8 exceed exceed VERB cjel-3474 834 9 the the DET cjel-3474 834 10 fair fair ADJ cjel-3474 834 11 market market NOUN cjel-3474 834 12 value value NOUN cjel-3474 834 13 of of ADP cjel-3474 834 14 the the DET cjel-3474 834 15 property property NOUN cjel-3474 834 16 . . PUNCT cjel-3474 835 1 131 131 X cjel-3474 835 2 . . PUNCT cjel-3474 836 1 see see VERB cjel-3474 836 2 infra infra NOUN cjel-3474 836 3 note note VERB cjel-3474 836 4 181 181 NUM cjel-3474 836 5 . . PUNCT cjel-3474 837 1 132 132 NUM cjel-3474 837 2 . . PUNCT cjel-3474 838 1 see see VERB cjel-3474 838 2 halperin halperin NOUN cjel-3474 838 3 , , PUNCT cjel-3474 838 4 supra supra PROPN cjel-3474 838 5 note note PROPN cjel-3474 838 6 14 14 NUM cjel-3474 838 7 , , PUNCT cjel-3474 838 8 at at ADP cjel-3474 838 9 40 40 NUM cjel-3474 838 10 ( ( PUNCT cjel-3474 838 11 noting note VERB cjel-3474 838 12 that that SCONJ cjel-3474 838 13 revenue revenue NOUN cjel-3474 838 14 loss loss NOUN cjel-3474 838 15 “ " PUNCT cjel-3474 838 16 should should AUX cjel-3474 838 17 never never ADV cjel-3474 838 18 exceed exceed VERB cjel-3474 838 19 the the DET cjel-3474 838 20 2012 2012 NUM cjel-3474 838 21 ] ] PUNCT cjel-3474 838 22 the the DET cjel-3474 838 23 conservation conservation NOUN cjel-3474 838 24 easement easement ADJ cjel-3474 838 25 tax tax NOUN cjel-3474 838 26 expenditure expenditure NOUN cjel-3474 838 27 33 33 NUM cjel-3474 838 28     SPACE cjel-3474 838 29 necessarily necessarily ADV cjel-3474 838 30 is be AUX cjel-3474 838 31 a a DET cjel-3474 838 32 relevant relevant ADJ cjel-3474 838 33 value value NOUN cjel-3474 838 34 for for ADP cjel-3474 838 35 determining determine VERB cjel-3474 838 36 the the DET cjel-3474 838 37 amount amount NOUN cjel-3474 838 38 of of ADP cjel-3474 838 39 the the DET cjel-3474 838 40 deduction.133 deduction.133 NOUN cjel-3474 838 41 as as ADP cjel-3474 838 42 an an DET cjel-3474 838 43 initial initial ADJ cjel-3474 838 44 matter matter NOUN cjel-3474 838 45 , , PUNCT cjel-3474 838 46 a a DET cjel-3474 838 47 value value NOUN cjel-3474 838 48 - - PUNCT cjel-3474 838 49 based base VERB cjel-3474 838 50 deduction deduction NOUN cjel-3474 838 51 makes make VERB cjel-3474 838 52 sense sense NOUN cjel-3474 838 53 for for ADP cjel-3474 838 54 conservation conservation NOUN cjel-3474 838 55 easements easement NOUN cjel-3474 838 56 as as ADV cjel-3474 838 57 well well ADV cjel-3474 838 58 . . PUNCT cjel-3474 839 1 the the DET cjel-3474 839 2 amount amount NOUN cjel-3474 839 3 of of ADP cjel-3474 839 4 the the DET cjel-3474 839 5 subsidy subsidy NOUN cjel-3474 839 6 for for ADP cjel-3474 839 7 conservation conservation NOUN cjel-3474 839 8 contributions contribution NOUN cjel-3474 839 9 should should AUX cjel-3474 839 10 be be AUX cjel-3474 839 11 a a DET cjel-3474 839 12 percentage percentage NOUN cjel-3474 839 13 of of ADP cjel-3474 839 14 the the DET cjel-3474 839 15 value value NOUN cjel-3474 839 16 of of ADP cjel-3474 839 17 the the DET cjel-3474 839 18 benefit benefit NOUN cjel-3474 839 19 to to ADP cjel-3474 839 20 charity charity NOUN cjel-3474 839 21 . . PUNCT cjel-3474 840 1 therefore therefore ADV cjel-3474 840 2 , , PUNCT cjel-3474 840 3 it it PRON cjel-3474 840 4 is be AUX cjel-3474 840 5 necessary necessary ADJ cjel-3474 840 6 to to PART cjel-3474 840 7 determine determine VERB cjel-3474 840 8 the the DET cjel-3474 840 9 value value NOUN cjel-3474 840 10 of of ADP cjel-3474 840 11 the the DET cjel-3474 840 12 easement easement NOUN cjel-3474 840 13 . . PUNCT cjel-3474 841 1 the the DET cjel-3474 841 2 key key ADJ cjel-3474 841 3 question question NOUN cjel-3474 841 4 , , PUNCT cjel-3474 841 5 however however ADV cjel-3474 841 6 , , PUNCT cjel-3474 841 7 is be AUX cjel-3474 841 8 not not PART cjel-3474 841 9 whether whether SCONJ cjel-3474 841 10 a a DET cjel-3474 841 11 value value NOUN cjel-3474 841 12 - - PUNCT cjel-3474 841 13 based base VERB cjel-3474 841 14 approach approach NOUN cjel-3474 841 15 to to ADP cjel-3474 841 16 the the DET cjel-3474 841 17 tax tax NOUN cjel-3474 841 18 benefit benefit NOUN cjel-3474 841 19 is be AUX cjel-3474 841 20 reasonable reasonable ADJ cjel-3474 841 21 , , PUNCT cjel-3474 841 22 but but CCONJ cjel-3474 841 23 rather rather ADV cjel-3474 841 24 which which PRON cjel-3474 841 25 of of ADP cjel-3474 841 26 competing compete VERB cjel-3474 841 27 values value NOUN cjel-3474 841 28 should should AUX cjel-3474 841 29 be be AUX cjel-3474 841 30 used use VERB cjel-3474 841 31 to to PART cjel-3474 841 32 measure measure VERB cjel-3474 841 33 the the DET cjel-3474 841 34 tax tax NOUN cjel-3474 841 35 benefit benefit NOUN cjel-3474 841 36 . . PUNCT cjel-3474 842 1 in in ADP cjel-3474 842 2 other other ADJ cjel-3474 842 3 words word NOUN cjel-3474 842 4 , , PUNCT cjel-3474 842 5 is be AUX cjel-3474 842 6 the the DET cjel-3474 842 7 fair fair ADJ cjel-3474 842 8 market market NOUN cjel-3474 842 9 value value NOUN cjel-3474 842 10 approach approach NOUN cjel-3474 842 11 of of ADP cjel-3474 842 12 current current ADJ cjel-3474 842 13 law law NOUN cjel-3474 842 14 the the DET cjel-3474 842 15 right right ADJ cjel-3474 842 16 approach approach NOUN cjel-3474 842 17 ? ? PUNCT cjel-3474 843 1 this this DET cjel-3474 843 2 question question NOUN cjel-3474 843 3 of of ADP cjel-3474 843 4 which which DET cjel-3474 843 5 value value NOUN cjel-3474 843 6 to to PART cjel-3474 843 7 use use NOUN cjel-3474 843 8 normally normally ADV cjel-3474 843 9 does do AUX cjel-3474 843 10 not not PART cjel-3474 843 11 arise arise VERB cjel-3474 843 12 . . PUNCT cjel-3474 844 1 for for ADP cjel-3474 844 2 the the DET cjel-3474 844 3 typical typical ADJ cjel-3474 844 4 charitable charitable ADJ cjel-3474 844 5 contribution contribution NOUN cjel-3474 844 6 , , PUNCT cjel-3474 844 7 there there PRON cjel-3474 844 8 is be VERB cjel-3474 844 9 one one NUM cjel-3474 844 10 relevant relevant ADJ cjel-3474 844 11 value value NOUN cjel-3474 844 12 : : PUNCT cjel-3474 844 13 fair fair ADJ cjel-3474 844 14 market market NOUN cjel-3474 844 15 value.134 value.134 VERB cjel-3474 844 16 fair fair ADJ cjel-3474 844 17 market market NOUN cjel-3474 844 18 value value NOUN cjel-3474 844 19 is be AUX cjel-3474 844 20 appropriate appropriate ADJ cjel-3474 844 21 for for ADP cjel-3474 844 22 the the DET cjel-3474 844 23 typical typical ADJ cjel-3474 844 24 contribution contribution NOUN cjel-3474 844 25 because because SCONJ cjel-3474 844 26 it it PRON cjel-3474 844 27 is be AUX cjel-3474 844 28 a a DET cjel-3474 844 29 reasonable reasonable ADJ cjel-3474 844 30 representation representation NOUN cjel-3474 844 31 of of ADP cjel-3474 844 32 the the DET cjel-3474 844 33 benefit benefit NOUN cjel-3474 844 34 to to ADP cjel-3474 844 35 charity charity NOUN cjel-3474 844 36 . . PUNCT cjel-3474 845 1 but but CCONJ cjel-3474 845 2 “ " PUNCT cjel-3474 845 3 fair fair ADJ cjel-3474 845 4 market market NOUN cjel-3474 845 5 value value NOUN cjel-3474 845 6 ” " PUNCT cjel-3474 845 7 does do AUX cjel-3474 845 8 not not PART cjel-3474 845 9 work work VERB cjel-3474 845 10 in in ADP cjel-3474 845 11 the the DET cjel-3474 845 12 easement easement ADJ cjel-3474 845 13 context context NOUN cjel-3474 845 14 . . PUNCT cjel-3474 846 1 because because SCONJ cjel-3474 846 2 fair fair ADJ cjel-3474 846 3 market market NOUN cjel-3474 846 4 value value NOUN cjel-3474 846 5 , , PUNCT cjel-3474 846 6 in in ADP cjel-3474 846 7 effect effect NOUN cjel-3474 846 8 , , PUNCT cjel-3474 846 9 has have AUX cjel-3474 846 10 been be AUX cjel-3474 846 11 defined define VERB cjel-3474 846 12 as as ADP cjel-3474 846 13 the the DET cjel-3474 846 14 before before NOUN cjel-3474 846 15 - - PUNCT cjel-3474 846 16 and and CCONJ cjel-3474 846 17 - - PUNCT cjel-3474 846 18 after after NOUN cjel-3474 846 19 value value NOUN cjel-3474 846 20 , , PUNCT cjel-3474 846 21 not not PART cjel-3474 846 22 only only ADV cjel-3474 846 23 is be AUX cjel-3474 846 24 such such ADJ cjel-3474 846 25 value value NOUN cjel-3474 846 26 , , PUNCT cjel-3474 846 27 to to ADP cjel-3474 846 28 a a DET cjel-3474 846 29 significant significant ADJ cjel-3474 846 30 degree degree NOUN cjel-3474 846 31 , , PUNCT cjel-3474 846 32 a a DET cjel-3474 846 33 fiction fiction NOUN cjel-3474 846 34 composed compose VERB cjel-3474 846 35 by by ADP cjel-3474 846 36 an an DET cjel-3474 846 37 appraiser,135 appraiser,135 NOUN cjel-3474 846 38 but but CCONJ cjel-3474 846 39 more more ADV cjel-3474 846 40 importantly importantly ADV cjel-3474 846 41 , , PUNCT cjel-3474 846 42 as as SCONJ cjel-3474 846 43 discussed discuss VERB cjel-3474 846 44 above,136 above,136 PROPN cjel-3474 846 45 it it PRON cjel-3474 846 46 bears bear VERB cjel-3474 846 47 little little ADJ cjel-3474 846 48 relation relation NOUN cjel-3474 846 49 to to ADP cjel-3474 846 50 the the DET cjel-3474 846 51 conservation conservation NOUN cjel-3474 846 52 benefit benefit NOUN cjel-3474 846 53 of of ADP cjel-3474 846 54 the the DET cjel-3474 846 55 contribution contribution NOUN cjel-3474 846 56 . . PUNCT cjel-3474 847 1 in in ADP cjel-3474 847 2 short short ADJ cjel-3474 847 3 , , PUNCT cjel-3474 847 4 conservation conservation NOUN cjel-3474 847 5 easement easement NOUN cjel-3474 847 6 contributions contribution NOUN cjel-3474 847 7 present present VERB cjel-3474 847 8 a a DET cjel-3474 847 9 problem problem NOUN cjel-3474 847 10 of of ADP cjel-3474 847 11 value value NOUN cjel-3474 847 12 not not PART cjel-3474 847 13 usually usually ADV cjel-3474 847 14 present present ADJ cjel-3474 847 15 . . PUNCT cjel-3474 848 1 the the DET cjel-3474 848 2 question question NOUN cjel-3474 848 3 that that PRON cjel-3474 848 4 normally normally ADV cjel-3474 848 5 has have VERB cjel-3474 848 6 a a DET cjel-3474 848 7 standard standard ADJ cjel-3474 848 8 answer answer NOUN cjel-3474 848 9 — — PUNCT cjel-3474 848 10 what what PRON cjel-3474 848 11 is be AUX cjel-3474 848 12 the the DET cjel-3474 848 13 value value NOUN cjel-3474 848 14 of of ADP cjel-3474 848 15 the the DET cjel-3474 848 16 benefit benefit NOUN cjel-3474 848 17 received receive VERB cjel-3474 848 18 by by ADP cjel-3474 848 19 the the DET cjel-3474 848 20 charity?—is charity?—is ADV cjel-3474 848 21 not not PART cjel-3474 848 22 answered answer VERB cjel-3474 848 23 by by ADP cjel-3474 848 24 the the DET cjel-3474 848 25 conventional conventional ADJ cjel-3474 848 26 fair fair ADJ cjel-3474 848 27 market market NOUN cjel-3474 848 28 value value NOUN cjel-3474 848 29 approach approach NOUN cjel-3474 848 30 . . PUNCT cjel-3474 849 1 accordingly accordingly ADV cjel-3474 849 2 , , PUNCT cjel-3474 849 3 lost lose VERB cjel-3474 849 4 economic economic ADJ cjel-3474 849 5 development development NOUN cjel-3474 849 6 value value NOUN cjel-3474 849 7 is be AUX cjel-3474 849 8 not not PART cjel-3474 849 9 the the DET cjel-3474 849 10 right right ADJ cjel-3474 849 11 measure measure NOUN cjel-3474 849 12 for for ADP cjel-3474 849 13 the the DET cjel-3474 849 14 deduction deduction NOUN cjel-3474 849 15 , , PUNCT cjel-3474 849 16 and and CCONJ cjel-3474 849 17 its its PRON cjel-3474 849 18 ongoing ongoing ADJ cjel-3474 849 19 and and CCONJ cjel-3474 849 20 largely largely ADV cjel-3474 849 21 unquestioned unquestioned ADJ cjel-3474 849 22 reign reign NOUN cjel-3474 849 23 is be AUX cjel-3474 849 24 the the DET cjel-3474 849 25 crux crux NOUN cjel-3474 849 26 of of ADP cjel-3474 849 27 the the DET cjel-3474 849 28 problem problem NOUN cjel-3474 849 29 with with ADP cjel-3474 849 30 the the DET cjel-3474 849 31 current current ADJ cjel-3474 849 32 design design NOUN cjel-3474 849 33 and and CCONJ cjel-3474 849 34 administration administration NOUN cjel-3474 849 35 of of ADP cjel-3474 849 36 the the DET cjel-3474 849 37 conservation conservation NOUN cjel-3474 849 38 easement easement NOUN cjel-3474 849 39 program program NOUN cjel-3474 849 40 . . PUNCT cjel-3474 850 1 actual actual ADJ cjel-3474 850 2 benefit benefit NOUN cjel-3474 850 3 to to ADP cjel-3474 850 4 charity charity NOUN cjel-3474 850 5 ” " PUNCT cjel-3474 850 6 ) ) PUNCT cjel-3474 850 7 . . PUNCT cjel-3474 851 1 professor professor PROPN cjel-3474 851 2 halperin halperin PROPN cjel-3474 851 3 also also ADV cjel-3474 851 4 explains explain VERB cjel-3474 851 5 that that SCONJ cjel-3474 851 6 if if SCONJ cjel-3474 851 7 “ " PUNCT cjel-3474 851 8 public public ADJ cjel-3474 851 9 benefit benefit NOUN cjel-3474 851 10 is be AUX cjel-3474 851 11 not not PART cjel-3474 851 12 commensurate commensurate ADJ cjel-3474 851 13 with with ADP cjel-3474 851 14 the the DET cjel-3474 851 15 revenue revenue NOUN cjel-3474 851 16 loss loss NOUN cjel-3474 851 17 , , PUNCT cjel-3474 851 18 ” " PUNCT cjel-3474 851 19 one one NUM cjel-3474 851 20 of of ADP cjel-3474 851 21 the the DET cjel-3474 851 22 rationales rationale NOUN cjel-3474 851 23 for for ADP cjel-3474 851 24 the the DET cjel-3474 851 25 charitable charitable ADJ cjel-3474 851 26 deduction deduction NOUN cjel-3474 851 27 — — PUNCT cjel-3474 851 28 that that SCONJ cjel-3474 851 29 charities charity NOUN cjel-3474 851 30 are be AUX cjel-3474 851 31 a a DET cjel-3474 851 32 substitute substitute NOUN cjel-3474 851 33 for for ADP cjel-3474 851 34 government government NOUN cjel-3474 851 35 — — PUNCT cjel-3474 851 36 is be AUX cjel-3474 851 37 not not PART cjel-3474 851 38 satisfied satisfied ADJ cjel-3474 851 39 . . PUNCT cjel-3474 852 1 i i PRON cjel-3474 852 2 d. d. PROPN cjel-3474 852 3 at at ADP cjel-3474 852 4 38 38 NUM cjel-3474 852 5 . . PUNCT cjel-3474 853 1 133 133 NUM cjel-3474 853 2 . . PUNCT cjel-3474 854 1 note note VERB cjel-3474 854 2 that that SCONJ cjel-3474 854 3 under under ADP cjel-3474 854 4 a a DET cjel-3474 854 5 subsidy subsidy NOUN cjel-3474 854 6 theory theory NOUN cjel-3474 854 7 for for ADP cjel-3474 854 8 charitable charitable ADJ cjel-3474 854 9 contributions contribution NOUN cjel-3474 854 10 , , PUNCT cjel-3474 854 11 the the DET cjel-3474 854 12 form form NOUN cjel-3474 854 13 for for ADP cjel-3474 854 14 delivery delivery NOUN cjel-3474 854 15 of of ADP cjel-3474 854 16 the the DET cjel-3474 854 17 subsidy subsidy NOUN cjel-3474 854 18 as as ADP cjel-3474 854 19 a a DET cjel-3474 854 20 deduction deduction NOUN cjel-3474 854 21 is be AUX cjel-3474 854 22 not not PART cjel-3474 854 23 self self NOUN cjel-3474 854 24 - - PUNCT cjel-3474 854 25 evident evident ADJ cjel-3474 854 26 . . PUNCT cjel-3474 855 1 a a DET cjel-3474 855 2 credit credit NOUN cjel-3474 855 3 could could AUX cjel-3474 855 4 work work VERB cjel-3474 855 5 just just ADV cjel-3474 855 6 as as ADV cjel-3474 855 7 well well ADV cjel-3474 855 8 , , PUNCT cjel-3474 855 9 if if SCONJ cjel-3474 855 10 not not PART cjel-3474 855 11 better well ADJ cjel-3474 855 12 . . PUNCT cjel-3474 856 1 choice choice NOUN cjel-3474 856 2 of of ADP cjel-3474 856 3 a a PRON cjel-3474 856 4 ( ( PUNCT cjel-3474 856 5 below below ADP cjel-3474 856 6 the the DET cjel-3474 856 7 line line NOUN cjel-3474 856 8 ) ) PUNCT cjel-3474 856 9 deduction deduction NOUN cjel-3474 856 10 ties tie NOUN cjel-3474 856 11 the the DET cjel-3474 856 12 value value NOUN cjel-3474 856 13 of of ADP cjel-3474 856 14 the the DET cjel-3474 856 15 subsidy subsidy NOUN cjel-3474 856 16 to to ADP cjel-3474 856 17 the the DET cjel-3474 856 18 marginal marginal ADJ cjel-3474 856 19 rate rate NOUN cjel-3474 856 20 of of ADP cjel-3474 856 21 the the DET cjel-3474 856 22 taxpayer taxpayer NOUN cjel-3474 856 23 and and CCONJ cjel-3474 856 24 limits limit VERB cjel-3474 856 25 the the DET cjel-3474 856 26 deduction deduction NOUN cjel-3474 856 27 to to ADP cjel-3474 856 28 itemizers itemizer NOUN cjel-3474 856 29 . . PUNCT cjel-3474 857 1 134 134 NUM cjel-3474 857 2 . . PUNCT cjel-3474 858 1 as as SCONJ cjel-3474 858 2 noted note VERB cjel-3474 858 3 , , PUNCT cjel-3474 858 4 the the DET cjel-3474 858 5 default default NOUN cjel-3474 858 6 regulatory regulatory ADJ cjel-3474 858 7 standard standard NOUN cjel-3474 858 8 for for ADP cjel-3474 858 9 fair fair ADJ cjel-3474 858 10 market market NOUN cjel-3474 858 11 value value NOUN cjel-3474 858 12 is be AUX cjel-3474 858 13 based base VERB cjel-3474 858 14 on on ADP cjel-3474 858 15 a a DET cjel-3474 858 16 transactional transactional ADJ cjel-3474 858 17 concept concept NOUN cjel-3474 858 18 , , PUNCT cjel-3474 858 19 that that PRON cjel-3474 858 20 of of ADP cjel-3474 858 21 a a DET cjel-3474 858 22 willing willing ADJ cjel-3474 858 23 buyer buyer NOUN cjel-3474 858 24 and and CCONJ cjel-3474 858 25 a a DET cjel-3474 858 26 willing willing ADJ cjel-3474 858 27 seller seller NOUN cjel-3474 858 28 . . PUNCT cjel-3474 859 1 treas treas PROPN cjel-3474 859 2 . . PUNCT cjel-3474 860 1 reg reg PROPN cjel-3474 860 2 . . PUNCT cjel-3474 861 1 § § PROPN cjel-3474 861 2 1.170a1(c)(2 1.170a1(c)(2 NUM cjel-3474 861 3 ) ) PUNCT cjel-3474 861 4 ( ( PUNCT cjel-3474 861 5 as as SCONJ cjel-3474 861 6 amended amend VERB cjel-3474 861 7 in in ADP cjel-3474 861 8 2009 2009 NUM cjel-3474 861 9 ) ) PUNCT cjel-3474 861 10 . . PUNCT cjel-3474 862 1 135 135 NUM cjel-3474 862 2 . . PUNCT cjel-3474 863 1 see see VERB cjel-3474 863 2 supra supra PROPN cjel-3474 863 3 notes note VERB cjel-3474 863 4 41–44 41–44 NUM cjel-3474 863 5 and and CCONJ cjel-3474 863 6 accompanying accompany VERB cjel-3474 863 7 text text NOUN cjel-3474 863 8 . . PUNCT cjel-3474 864 1 136 136 NUM cjel-3474 864 2 . . PUNCT cjel-3474 865 1 see see VERB cjel-3474 865 2 supra supra PROPN cjel-3474 865 3 part part NOUN cjel-3474 865 4 i.b.2 i.b.2 VERB cjel-3474 865 5 . . PUNCT cjel-3474 866 1 34 34 NUM cjel-3474 866 2 columbia columbia PROPN cjel-3474 866 3 journal journal PROPN cjel-3474 866 4 of of ADP cjel-3474 866 5 environmental environmental ADJ cjel-3474 866 6 law law NOUN cjel-3474 867 1 [ [ X cjel-3474 867 2 vol vol NOUN cjel-3474 867 3 . . PUNCT cjel-3474 868 1 37:1 37:1 NUM cjel-3474 868 2     SPACE cjel-3474 868 3 2 2 NUM cjel-3474 868 4 . . PUNCT cjel-3474 868 5 consequences consequence NOUN cjel-3474 868 6 of of ADP cjel-3474 868 7 using use VERB cjel-3474 868 8 lost lose VERB cjel-3474 868 9 economic economic ADJ cjel-3474 868 10 development development NOUN cjel-3474 868 11 value value NOUN cjel-3474 868 12 as as ADP cjel-3474 868 13 the the DET cjel-3474 868 14 measure measure NOUN cjel-3474 868 15 the the DET cjel-3474 868 16 principal principal ADJ cjel-3474 868 17 consequence consequence NOUN cjel-3474 868 18 of of ADP cjel-3474 868 19 using use VERB cjel-3474 868 20 lost lose VERB cjel-3474 868 21 economic economic ADJ cjel-3474 868 22 development development NOUN cjel-3474 868 23 value value NOUN cjel-3474 868 24 as as ADP cjel-3474 868 25 the the DET cjel-3474 868 26 measure measure NOUN cjel-3474 868 27 of of ADP cjel-3474 868 28 the the DET cjel-3474 868 29 deduction deduction NOUN cjel-3474 868 30 is be AUX cjel-3474 868 31 a a DET cjel-3474 868 32 basic basic ADJ cjel-3474 868 33 misunderstanding misunderstanding NOUN cjel-3474 868 34 and and CCONJ cjel-3474 868 35 misrepresentation misrepresentation NOUN cjel-3474 868 36 of of ADP cjel-3474 868 37 the the DET cjel-3474 868 38 conservation conservation NOUN cjel-3474 868 39 benefits benefit NOUN cjel-3474 868 40 of of ADP cjel-3474 868 41 the the DET cjel-3474 868 42 program program NOUN cjel-3474 868 43 . . PUNCT cjel-3474 869 1 as as SCONJ cjel-3474 869 2 discussed discuss VERB cjel-3474 869 3 in in ADP cjel-3474 869 4 part part NOUN cjel-3474 869 5 i i PRON cjel-3474 869 6 , , PUNCT cjel-3474 869 7 there there PRON cjel-3474 869 8 is be VERB cjel-3474 869 9 a a DET cjel-3474 869 10 tendency tendency NOUN cjel-3474 869 11 to to PART cjel-3474 869 12 equate equate VERB cjel-3474 869 13 easement easement ADJ cjel-3474 869 14 value value NOUN cjel-3474 869 15 with with ADP cjel-3474 869 16 conservation conservation NOUN cjel-3474 869 17 benefit benefit NOUN cjel-3474 869 18 . . PUNCT cjel-3474 870 1 such such DET cjel-3474 870 2 an an DET cjel-3474 870 3 approach approach NOUN cjel-3474 870 4 generally generally ADV cjel-3474 870 5 is be AUX cjel-3474 870 6 sensible sensible ADJ cjel-3474 870 7 for for ADP cjel-3474 870 8 other other ADJ cjel-3474 870 9 charitable charitable ADJ cjel-3474 870 10 contributions.137 contributions.137 NOUN cjel-3474 870 11 in in ADP cjel-3474 870 12 truth truth NOUN cjel-3474 870 13 , , PUNCT cjel-3474 870 14 however however ADV cjel-3474 870 15 , , PUNCT cjel-3474 870 16 lost lose VERB cjel-3474 870 17 economic economic ADJ cjel-3474 870 18 development development NOUN cjel-3474 870 19 value value NOUN cjel-3474 870 20 is be AUX cjel-3474 870 21 not not PART cjel-3474 870 22 a a DET cjel-3474 870 23 ready ready ADJ cjel-3474 870 24 measure measure NOUN cjel-3474 870 25 for for ADP cjel-3474 870 26 conservation conservation NOUN cjel-3474 870 27 benefit benefit NOUN cjel-3474 870 28 . . PUNCT cjel-3474 871 1 further far ADV cjel-3474 871 2 , , PUNCT cjel-3474 871 3 use use NOUN cjel-3474 871 4 of of ADP cjel-3474 871 5 lost lose VERB cjel-3474 871 6 economic economic ADJ cjel-3474 871 7 development development NOUN cjel-3474 871 8 value value NOUN cjel-3474 871 9 as as ADP cjel-3474 871 10 the the DET cjel-3474 871 11 measure measure NOUN cjel-3474 871 12 of of ADP cjel-3474 871 13 the the DET cjel-3474 871 14 deduction deduction NOUN cjel-3474 871 15 has have AUX cjel-3474 871 16 driven drive VERB cjel-3474 871 17 up up ADP cjel-3474 871 18 the the DET cjel-3474 871 19 costs cost NOUN cjel-3474 871 20 of of ADP cjel-3474 871 21 the the DET cjel-3474 871 22 program program NOUN cjel-3474 871 23 . . PUNCT cjel-3474 872 1 in in ADP cjel-3474 872 2 terms term NOUN cjel-3474 872 3 of of ADP cjel-3474 872 4 revenue revenue NOUN cjel-3474 872 5 loss loss NOUN cjel-3474 872 6 , , PUNCT cjel-3474 872 7 many many ADJ cjel-3474 872 8 of of ADP cjel-3474 872 9 the the DET cjel-3474 872 10 taxpayers taxpayer NOUN cjel-3474 872 11 most most ADV cjel-3474 872 12 likely likely ADJ cjel-3474 872 13 to to PART cjel-3474 872 14 donate donate VERB cjel-3474 872 15 conservation conservation NOUN cjel-3474 872 16 easements easement NOUN cjel-3474 872 17 are be AUX cjel-3474 872 18 unlikely unlikely ADJ cjel-3474 872 19 to to PART cjel-3474 872 20 develop develop VERB cjel-3474 872 21 the the DET cjel-3474 872 22 property property NOUN cjel-3474 872 23 in in ADP cjel-3474 872 24 any any DET cjel-3474 872 25 event event NOUN cjel-3474 872 26 and and CCONJ cjel-3474 872 27 would would AUX cjel-3474 872 28 be be AUX cjel-3474 872 29 willing willing ADJ cjel-3474 872 30 to to PART cjel-3474 872 31 part part VERB cjel-3474 872 32 with with ADP cjel-3474 872 33 the the DET cjel-3474 872 34 easement easement NOUN cjel-3474 872 35 for for ADP cjel-3474 872 36 much much ADV cjel-3474 872 37 less less ADJ cjel-3474 872 38 than than ADP cjel-3474 872 39 the the DET cjel-3474 872 40 current current ADJ cjel-3474 872 41 tax tax NOUN cjel-3474 872 42 benefit benefit NOUN cjel-3474 872 43 . . PUNCT cjel-3474 873 1 as as SCONJ cjel-3474 873 2 argued argue VERB cjel-3474 873 3 by by ADP cjel-3474 873 4 professor professor PROPN cjel-3474 873 5 josh josh PROPN cjel-3474 873 6 eagle eagle PROPN cjel-3474 873 7 , , PUNCT cjel-3474 873 8 use use NOUN cjel-3474 873 9 of of ADP cjel-3474 873 10 lost lose VERB cjel-3474 873 11 economic economic ADJ cjel-3474 873 12 development development NOUN cjel-3474 873 13 value value NOUN cjel-3474 873 14 creates create VERB cjel-3474 873 15 a a DET cjel-3474 873 16 significant significant ADJ cjel-3474 873 17 “ " PUNCT cjel-3474 873 18 subjective subjective ADJ cjel-3474 873 19 value value NOUN cjel-3474 873 20 spread spread NOUN cjel-3474 873 21 , , PUNCT cjel-3474 873 22 ” " PUNCT cjel-3474 873 23 representing represent VERB cjel-3474 873 24 the the DET cjel-3474 873 25 difference difference NOUN cjel-3474 873 26 between between ADP cjel-3474 873 27 the the DET cjel-3474 873 28 easement easement ADJ cjel-3474 873 29 value value NOUN cjel-3474 873 30 and and CCONJ cjel-3474 873 31 the the DET cjel-3474 873 32 subjective subjective ADJ cjel-3474 873 33 value value NOUN cjel-3474 873 34 to to ADP cjel-3474 873 35 the the DET cjel-3474 873 36 taxpayer taxpayer NOUN cjel-3474 873 37 of of ADP cjel-3474 873 38 the the DET cjel-3474 873 39 donated donate VERB cjel-3474 873 40 property property NOUN cjel-3474 873 41 right.138 right.138 NOUN cjel-3474 873 42 the the DET cjel-3474 873 43 spread spread NOUN cjel-3474 873 44 , , PUNCT cjel-3474 873 45 he he PRON cjel-3474 873 46 argues argue VERB cjel-3474 873 47 , , PUNCT cjel-3474 873 48 is be AUX cjel-3474 873 49 manifest manifest ADJ cjel-3474 873 50 in in ADP cjel-3474 873 51 many many ADJ cjel-3474 873 52 , , PUNCT cjel-3474 873 53 if if SCONJ cjel-3474 873 54 not not PART cjel-3474 873 55 most most ADJ cjel-3474 873 56 , , PUNCT cjel-3474 873 57 easement easement ADJ cjel-3474 873 58 contributions contribution NOUN cjel-3474 873 59 , , PUNCT cjel-3474 873 60 indicating indicate VERB cjel-3474 873 61 significant significant ADJ cjel-3474 873 62 waste waste NOUN cjel-3474 873 63 within within ADP cjel-3474 873 64 the the DET cjel-3474 873 65 easement easement ADJ cjel-3474 873 66 program.139 program.139 NOUN cjel-3474 873 67 note note NOUN cjel-3474 873 68 , , PUNCT cjel-3474 873 69 however however ADV cjel-3474 873 70 , , PUNCT cjel-3474 873 71 that that SCONJ cjel-3474 873 72 although although SCONJ cjel-3474 873 73 professor professor PROPN cjel-3474 873 74 eagle eagle PROPN cjel-3474 873 75 ’s ’s PART cjel-3474 873 76 overall overall ADJ cjel-3474 873 77 point point NOUN cjel-3474 873 78 is be AUX cjel-3474 873 79 a a DET cjel-3474 873 80 good good ADJ cjel-3474 873 81 one one NOUN cjel-3474 873 82 , , PUNCT cjel-3474 873 83 the the DET cjel-3474 873 84 presence presence NOUN cjel-3474 873 85 of of ADP cjel-3474 873 86 a a DET cjel-3474 873 87 subjective subjective ADJ cjel-3474 873 88 value value NOUN cjel-3474 873 89 spread spread NOUN cjel-3474 873 90 is be AUX cjel-3474 873 91 not not PART cjel-3474 873 92 unique unique ADJ cjel-3474 873 93 to to ADP cjel-3474 873 94 easement easement ADJ cjel-3474 873 95 contributions contribution NOUN cjel-3474 873 96 , , PUNCT cjel-3474 873 97 but but CCONJ cjel-3474 873 98 exists exist VERB cjel-3474 873 99 with with ADP cjel-3474 873 100 respect respect NOUN cjel-3474 873 101 to to ADP cjel-3474 873 102 other other ADJ cjel-3474 873 103 types type NOUN cjel-3474 873 104 of of ADP cjel-3474 873 105 property property NOUN cjel-3474 873 106 contributions.140 contributions.140 NOUN cjel-3474 873 107 importantly importantly ADV cjel-3474 873 108 , , PUNCT cjel-3474 873 109 the the DET cjel-3474 873 110 subjective subjective ADJ cjel-3474 873 111 value value NOUN cjel-3474 873 112 spread spread NOUN cjel-3474 873 113 takes take VERB cjel-3474 873 114 on on ADP cjel-3474 873 115 greater great ADJ cjel-3474 873 116 significance significance NOUN cjel-3474 873 117 in in ADP cjel-3474 873 118 the the DET cjel-3474 873 119 context context NOUN cjel-3474 873 120 of of ADP cjel-3474 873 121 conservation conservation NOUN cjel-3474 873 122 easements easement NOUN cjel-3474 873 123 because because SCONJ cjel-3474 873 124 lost lose VERB cjel-3474 873 125 economic economic ADJ cjel-3474 873 126 development development NOUN cjel-3474 873 127 value value NOUN cjel-3474 873 128 is be AUX cjel-3474 873 129 not not PART cjel-3474 873 130 the the DET cjel-3474 873 131 right right ADJ cjel-3474 873 132 measure measure NOUN cjel-3474 873 133 for for ADP cjel-3474 873 134 the the DET cjel-3474 873 135 deduction deduction NOUN cjel-3474 873 136 for for ADP cjel-3474 873 137 donated donate VERB cjel-3474 873 138 easements easement NOUN cjel-3474 873 139 , , PUNCT cjel-3474 873 140 and and CCONJ cjel-3474 873 141 , , PUNCT cjel-3474 873 142 therefore therefore ADV cjel-3474 873 143 , , PUNCT cjel-3474 873 144 problems problem NOUN cjel-3474 873 145 associated associate VERB cjel-3474 873 146 with with ADP cjel-3474 873 147 a a DET cjel-3474 873 148 subjective subjective ADJ cjel-3474 873 149 value value NOUN cjel-3474 873 150 spread spread NOUN cjel-3474 873 151 may may AUX cjel-3474 873 152 137 137 NUM cjel-3474 873 153 . . PUNCT cjel-3474 874 1 see see VERB cjel-3474 874 2 supra supra PROPN cjel-3474 874 3 part part NOUN cjel-3474 874 4 i.b.2 i.b.2 VERB cjel-3474 874 5 . . PUNCT cjel-3474 875 1 138 138 NUM cjel-3474 875 2 . . PUNCT cjel-3474 875 3 eagle eagle PROPN cjel-3474 875 4 , , PUNCT cjel-3474 875 5 supra supra PROPN cjel-3474 875 6 note note PROPN cjel-3474 875 7 14 14 NUM cjel-3474 875 8 , , PUNCT cjel-3474 875 9 at at ADP cjel-3474 875 10 75–77 75–77 NUM cjel-3474 875 11 . . PUNCT cjel-3474 876 1 139 139 NUM cjel-3474 876 2 . . PUNCT cjel-3474 877 1 i i PRON cjel-3474 877 2 d. d. PROPN cjel-3474 877 3 140 140 NUM cjel-3474 877 4 . . PUNCT cjel-3474 878 1 for for ADP cjel-3474 878 2 example example NOUN cjel-3474 878 3 , , PUNCT cjel-3474 878 4 professor professor PROPN cjel-3474 878 5 eagle eagle PROPN cjel-3474 878 6 illustrates illustrate VERB cjel-3474 878 7 his his PRON cjel-3474 878 8 argument argument NOUN cjel-3474 878 9 with with ADP cjel-3474 878 10 a a DET cjel-3474 878 11 hypothetical hypothetical ADJ cjel-3474 878 12 charitable charitable ADJ cjel-3474 878 13 contribution contribution NOUN cjel-3474 878 14 of of ADP cjel-3474 878 15 a a DET cjel-3474 878 16 pair pair NOUN cjel-3474 878 17 of of ADP cjel-3474 878 18 jeans jean NOUN cjel-3474 878 19 , , PUNCT cjel-3474 878 20 the the DET cjel-3474 878 21 subjective subjective ADJ cjel-3474 878 22 value value NOUN cjel-3474 878 23 of of ADP cjel-3474 878 24 which which PRON cjel-3474 878 25 , , PUNCT cjel-3474 878 26 he he PRON cjel-3474 878 27 posits posit VERB cjel-3474 878 28 , , PUNCT cjel-3474 878 29 is be AUX cjel-3474 878 30 less less ADJ cjel-3474 878 31 than than ADP cjel-3474 878 32 the the DET cjel-3474 878 33 “ " PUNCT cjel-3474 878 34 fair fair ADJ cjel-3474 878 35 market market NOUN cjel-3474 878 36 value value NOUN cjel-3474 878 37 . . PUNCT cjel-3474 878 38 ” " PUNCT cjel-3474 879 1 i i PRON cjel-3474 879 2 d. d. VERB cjel-3474 879 3 at at ADP cjel-3474 879 4 74–75 74–75 NUM cjel-3474 879 5 . . PUNCT cjel-3474 880 1 of of ADP cjel-3474 880 2 course course NOUN cjel-3474 880 3 , , PUNCT cjel-3474 880 4 one one PRON cjel-3474 880 5 could could AUX cjel-3474 880 6 suggest suggest VERB cjel-3474 880 7 here here ADV cjel-3474 880 8 that that SCONJ cjel-3474 880 9 the the DET cjel-3474 880 10 “ " PUNCT cjel-3474 880 11 fair fair ADJ cjel-3474 880 12 market market NOUN cjel-3474 880 13 value value NOUN cjel-3474 880 14 ” " PUNCT cjel-3474 880 15 professor professor NOUN cjel-3474 880 16 eagle eagle NOUN cjel-3474 880 17 asserts assert VERB cjel-3474 880 18 for for ADP cjel-3474 880 19 the the DET cjel-3474 880 20 jeans jean NOUN cjel-3474 880 21 is be AUX cjel-3474 880 22 an an DET cjel-3474 880 23 overvaluation overvaluation NOUN cjel-3474 880 24 — — PUNCT cjel-3474 880 25 the the DET cjel-3474 880 26 more more ADV cjel-3474 880 27 accurate accurate ADJ cjel-3474 880 28 value value NOUN cjel-3474 880 29 is be AUX cjel-3474 880 30 the the DET cjel-3474 880 31 value value NOUN cjel-3474 880 32 offered offer VERB cjel-3474 880 33 for for ADP cjel-3474 880 34 purchase purchase NOUN cjel-3474 880 35 . . PUNCT cjel-3474 881 1 this this PRON cjel-3474 881 2 speaks speak VERB cjel-3474 881 3 to to ADP cjel-3474 881 4 the the DET cjel-3474 881 5 problem problem NOUN cjel-3474 881 6 of of ADP cjel-3474 881 7 “ " PUNCT cjel-3474 881 8 fair fair ADJ cjel-3474 881 9 market market NOUN cjel-3474 881 10 value value NOUN cjel-3474 881 11 ” " PUNCT cjel-3474 881 12 generally generally ADV cjel-3474 881 13 as as ADP cjel-3474 881 14 the the DET cjel-3474 881 15 measure measure NOUN cjel-3474 881 16 for for ADP cjel-3474 881 17 the the DET cjel-3474 881 18 deduction deduction NOUN cjel-3474 881 19 when when SCONJ cjel-3474 881 20 property property NOUN cjel-3474 881 21 values value NOUN cjel-3474 881 22 are be AUX cjel-3474 881 23 highly highly ADV cjel-3474 881 24 uncertain uncertain ADJ cjel-3474 881 25 . . PUNCT cjel-3474 882 1 taxpayers taxpayer NOUN cjel-3474 882 2 can can AUX cjel-3474 882 3 exploit exploit VERB cjel-3474 882 4 the the DET cjel-3474 882 5 uncertainty uncertainty NOUN cjel-3474 882 6 by by ADP cjel-3474 882 7 plausibly plausibly ADV cjel-3474 882 8 maintaining maintain VERB cjel-3474 882 9 that that DET cjel-3474 882 10 fair fair ADJ cjel-3474 882 11 market market NOUN cjel-3474 882 12 value value NOUN cjel-3474 882 13 is be AUX cjel-3474 882 14 much much ADV cjel-3474 882 15 higher high ADJ cjel-3474 882 16 than than ADP cjel-3474 882 17 the the DET cjel-3474 882 18 item item NOUN cjel-3474 882 19 would would AUX cjel-3474 882 20 actually actually ADV cjel-3474 882 21 sell sell VERB cjel-3474 882 22 for for ADP cjel-3474 882 23 between between ADP cjel-3474 882 24 a a DET cjel-3474 882 25 willing willing ADJ cjel-3474 882 26 buyer buyer NOUN cjel-3474 882 27 and and CCONJ cjel-3474 882 28 a a DET cjel-3474 882 29 willing willing ADJ cjel-3474 882 30 seller seller NOUN cjel-3474 882 31 . . PUNCT cjel-3474 883 1 2012 2012 NUM cjel-3474 883 2 ] ] PUNCT cjel-3474 883 3 the the DET cjel-3474 883 4 conservation conservation NOUN cjel-3474 883 5 easement easement ADJ cjel-3474 883 6 tax tax NOUN cjel-3474 883 7 expenditure expenditure NOUN cjel-3474 883 8 35 35 NUM cjel-3474 883 9     SPACE cjel-3474 883 10 be be AUX cjel-3474 883 11 addressed address VERB cjel-3474 883 12 through through ADP cjel-3474 883 13 choice choice NOUN cjel-3474 883 14 of of ADP cjel-3474 883 15 a a DET cjel-3474 883 16 different different ADJ cjel-3474 883 17 measure measure NOUN cjel-3474 883 18 for for ADP cjel-3474 883 19 the the DET cjel-3474 883 20 tax tax NOUN cjel-3474 883 21 benefit.141 benefit.141 NOUN cjel-3474 883 22 in in ADP cjel-3474 883 23 other other ADJ cjel-3474 883 24 words word NOUN cjel-3474 883 25 , , PUNCT cjel-3474 883 26 the the DET cjel-3474 883 27 tax tax NOUN cjel-3474 883 28 system system NOUN cjel-3474 883 29 normally normally ADV cjel-3474 883 30 tolerates tolerate VERB cjel-3474 883 31 the the DET cjel-3474 883 32 windfalls windfall NOUN cjel-3474 883 33 ( ( PUNCT cjel-3474 883 34 and and CCONJ cjel-3474 883 35 inefficiencies inefficiency NOUN cjel-3474 883 36 ) ) PUNCT cjel-3474 883 37 of of ADP cjel-3474 883 38 a a DET cjel-3474 883 39 subjective subjective ADJ cjel-3474 883 40 value value NOUN cjel-3474 883 41 spread spread VERB cjel-3474 883 42 because because SCONJ cjel-3474 883 43 the the DET cjel-3474 883 44 tax tax NOUN cjel-3474 883 45 incentive incentive NOUN cjel-3474 883 46 is be AUX cjel-3474 883 47 based base VERB cjel-3474 883 48 on on ADP cjel-3474 883 49 the the DET cjel-3474 883 50 value value NOUN cjel-3474 883 51 of of ADP cjel-3474 883 52 the the DET cjel-3474 883 53 benefit benefit NOUN cjel-3474 883 54 to to ADP cjel-3474 883 55 charity charity NOUN cjel-3474 883 56 . . PUNCT cjel-3474 884 1 such such ADJ cjel-3474 884 2 value value NOUN cjel-3474 884 3 , , PUNCT cjel-3474 884 4 in in ADP cjel-3474 884 5 theory theory NOUN cjel-3474 884 6 , , PUNCT cjel-3474 884 7 is be AUX cjel-3474 884 8 objectively objectively ADV cjel-3474 884 9 equal equal ADJ cjel-3474 884 10 to to ADP cjel-3474 884 11 the the DET cjel-3474 884 12 value value NOUN cjel-3474 884 13 of of ADP cjel-3474 884 14 the the DET cjel-3474 884 15 contributed contribute VERB cjel-3474 884 16 property property NOUN cjel-3474 884 17 , , PUNCT cjel-3474 884 18 and and CCONJ cjel-3474 884 19 does do AUX cjel-3474 884 20 not not PART cjel-3474 884 21 depend depend VERB cjel-3474 884 22 on on ADP cjel-3474 884 23 subjective subjective ADJ cjel-3474 884 24 value value NOUN cjel-3474 884 25 . . PUNCT cjel-3474 885 1 furthermore furthermore ADV cjel-3474 885 2 , , PUNCT cjel-3474 885 3 although although SCONJ cjel-3474 885 4 the the DET cjel-3474 885 5 spread spread NOUN cjel-3474 885 6 is be AUX cjel-3474 885 7 of of ADP cjel-3474 885 8 concern concern NOUN cjel-3474 885 9 , , PUNCT cjel-3474 885 10 administratively administratively ADV cjel-3474 885 11 , , PUNCT cjel-3474 885 12 it it PRON cjel-3474 885 13 would would AUX cjel-3474 885 14 be be AUX cjel-3474 885 15 next next ADJ cjel-3474 885 16 to to ADP cjel-3474 885 17 impossible impossible ADJ cjel-3474 885 18 to to PART cjel-3474 885 19 base base VERB cjel-3474 885 20 a a DET cjel-3474 885 21 deduction deduction NOUN cjel-3474 885 22 on on ADP cjel-3474 885 23 the the DET cjel-3474 885 24 subjective subjective ADJ cjel-3474 885 25 value value NOUN cjel-3474 885 26 of of ADP cjel-3474 885 27 contributed contribute VERB cjel-3474 885 28 property.142 property.142 NOUN cjel-3474 885 29 however however ADV cjel-3474 885 30 , , PUNCT cjel-3474 885 31 in in ADP cjel-3474 885 32 the the DET cjel-3474 885 33 easement easement ADJ cjel-3474 885 34 context context NOUN cjel-3474 885 35 , , PUNCT cjel-3474 885 36 where where SCONJ cjel-3474 885 37 the the DET cjel-3474 885 38 value value NOUN cjel-3474 885 39 is be AUX cjel-3474 885 40 not not PART cjel-3474 885 41 related relate VERB cjel-3474 885 42 to to ADP cjel-3474 885 43 the the DET cjel-3474 885 44 conservation conservation NOUN cjel-3474 885 45 benefit benefit NOUN cjel-3474 885 46 , , PUNCT cjel-3474 885 47 the the DET cjel-3474 885 48 subjective subjective ADJ cjel-3474 885 49 value value NOUN cjel-3474 885 50 spread spread NOUN cjel-3474 885 51 is be AUX cjel-3474 885 52 not not PART cjel-3474 885 53 a a DET cjel-3474 885 54 necessary necessary ADJ cjel-3474 885 55 outgrowth outgrowth NOUN cjel-3474 885 56 of of ADP cjel-3474 885 57 the the DET cjel-3474 885 58 deduction deduction NOUN cjel-3474 885 59 . . PUNCT cjel-3474 886 1 accordingly accordingly ADV cjel-3474 886 2 , , PUNCT cjel-3474 886 3 a a DET cjel-3474 886 4 better well ADJ cjel-3474 886 5 measure measure NOUN cjel-3474 886 6 for for ADP cjel-3474 886 7 the the DET cjel-3474 886 8 deduction deduction NOUN cjel-3474 886 9 may may AUX cjel-3474 886 10 have have VERB cjel-3474 886 11 the the DET cjel-3474 886 12 beneficial beneficial ADJ cjel-3474 886 13 effect effect NOUN cjel-3474 886 14 of of ADP cjel-3474 886 15 reducing reduce VERB cjel-3474 886 16 windfalls.143 windfalls.143 NOUN cjel-3474 886 17 as as SCONJ cjel-3474 886 18 discussed discuss VERB cjel-3474 886 19 in in ADP cjel-3474 886 20 part part NOUN cjel-3474 886 21 i i PRON cjel-3474 886 22 , , PUNCT cjel-3474 886 23 the the DET cjel-3474 886 24 use use NOUN cjel-3474 886 25 of of ADP cjel-3474 886 26 lost lose VERB cjel-3474 886 27 economic economic ADJ cjel-3474 886 28 development development NOUN cjel-3474 886 29 value value NOUN cjel-3474 886 30 also also ADV cjel-3474 886 31 carries carry VERB cjel-3474 886 32 significant significant ADJ cjel-3474 886 33 administrative administrative ADJ cjel-3474 886 34 , , PUNCT cjel-3474 886 35 policy policy NOUN cjel-3474 886 36 , , PUNCT cjel-3474 886 37 and and CCONJ cjel-3474 886 38 reputational reputational ADJ cjel-3474 886 39 costs cost NOUN cjel-3474 886 40 . . PUNCT cjel-3474 887 1 on on ADP cjel-3474 887 2 the the DET cjel-3474 887 3 administrative administrative ADJ cjel-3474 887 4 side side NOUN cjel-3474 887 5 , , PUNCT cjel-3474 887 6 much much ADJ cjel-3474 887 7 of of ADP cjel-3474 887 8 the the DET cjel-3474 887 9 enforcement enforcement NOUN cjel-3474 887 10 apparatus apparatus NOUN cjel-3474 887 11 of of ADP cjel-3474 887 12 the the DET cjel-3474 887 13 irs irs PROPN cjel-3474 887 14 with with ADP cjel-3474 887 15 respect respect NOUN cjel-3474 887 16 to to ADP cjel-3474 887 17 the the DET cjel-3474 887 18 conservation conservation NOUN cjel-3474 887 19 easement easement NOUN cjel-3474 887 20 program program NOUN cjel-3474 887 21 is be AUX cjel-3474 887 22 devoted devote VERB cjel-3474 887 23 to to ADP cjel-3474 887 24 challenging challenge VERB cjel-3474 887 25 a a DET cjel-3474 887 26 false false ADJ cjel-3474 887 27 measure measure NOUN cjel-3474 887 28 for for ADP cjel-3474 887 29 the the DET cjel-3474 887 30 deduction.144 deduction.144 ADJ cjel-3474 887 31 as as ADP cjel-3474 887 32 an an DET cjel-3474 887 33 agency agency NOUN cjel-3474 887 34 given give VERB cjel-3474 887 35 the the DET cjel-3474 887 36 task task NOUN cjel-3474 887 37 of of ADP cjel-3474 887 38 raising raise VERB cjel-3474 887 39 revenue revenue NOUN cjel-3474 887 40 and and CCONJ cjel-3474 887 41 141 141 NUM cjel-3474 887 42 . . PUNCT cjel-3474 888 1 for for ADP cjel-3474 888 2 the the DET cjel-3474 888 3 normal normal ADJ cjel-3474 888 4 charitable charitable ADJ cjel-3474 888 5 contribution contribution NOUN cjel-3474 888 6 , , PUNCT cjel-3474 888 7 there there PRON cjel-3474 888 8 is be VERB cjel-3474 888 9 really really ADV cjel-3474 888 10 no no DET cjel-3474 888 11 choice choice NOUN cjel-3474 888 12 of of ADP cjel-3474 888 13 value value NOUN cjel-3474 888 14 problem problem NOUN cjel-3474 888 15 , , PUNCT cjel-3474 888 16 because because SCONJ cjel-3474 888 17 the the DET cjel-3474 888 18 fair fair ADJ cjel-3474 888 19 market market NOUN cjel-3474 888 20 value value NOUN cjel-3474 888 21 works work VERB cjel-3474 888 22 . . PUNCT cjel-3474 889 1 that that PRON cjel-3474 889 2 said say VERB cjel-3474 889 3 , , PUNCT cjel-3474 889 4 in in ADP cjel-3474 889 5 cases case NOUN cjel-3474 889 6 in in ADP cjel-3474 889 7 which which PRON cjel-3474 889 8 the the DET cjel-3474 889 9 taxpayer taxpayer NOUN cjel-3474 889 10 ’s ’s PART cjel-3474 889 11 claimed claim VERB cjel-3474 889 12 value value NOUN cjel-3474 889 13 and and CCONJ cjel-3474 889 14 the the DET cjel-3474 889 15 benefit benefit NOUN cjel-3474 889 16 received receive VERB cjel-3474 889 17 by by ADP cjel-3474 889 18 charity charity NOUN cjel-3474 889 19 are be AUX cjel-3474 889 20 vastly vastly ADV cjel-3474 889 21 different different ADJ cjel-3474 889 22 , , PUNCT cjel-3474 889 23 congress congress PROPN cjel-3474 889 24 has have AUX cjel-3474 889 25 intervened intervene VERB cjel-3474 889 26 to to PART cjel-3474 889 27 change change VERB cjel-3474 889 28 the the DET cjel-3474 889 29 measure measure NOUN cjel-3474 889 30 of of ADP cjel-3474 889 31 the the DET cjel-3474 889 32 deduction deduction NOUN cjel-3474 889 33 . . PUNCT cjel-3474 890 1 for for ADP cjel-3474 890 2 example example NOUN cjel-3474 890 3 , , PUNCT cjel-3474 890 4 congress congress PROPN cjel-3474 890 5 addressed address VERB cjel-3474 890 6 one one NUM cjel-3474 890 7 version version NOUN cjel-3474 890 8 of of ADP cjel-3474 890 9 this this DET cjel-3474 890 10 problem problem NOUN cjel-3474 890 11 in in ADP cjel-3474 890 12 the the DET cjel-3474 890 13 vehicle vehicle NOUN cjel-3474 890 14 donation donation NOUN cjel-3474 890 15 context context NOUN cjel-3474 890 16 . . PUNCT cjel-3474 891 1 concerned concern VERB cjel-3474 891 2 that that SCONJ cjel-3474 891 3 taxpayers taxpayer NOUN cjel-3474 891 4 were be AUX cjel-3474 891 5 basing base VERB cjel-3474 891 6 deductions deduction NOUN cjel-3474 891 7 on on ADP cjel-3474 891 8 fair fair ADJ cjel-3474 891 9 market market NOUN cjel-3474 891 10 values value NOUN cjel-3474 891 11 printed print VERB cjel-3474 891 12 in in ADP cjel-3474 891 13 reference reference NOUN cjel-3474 891 14 books book NOUN cjel-3474 891 15 , , PUNCT cjel-3474 891 16 and and CCONJ cjel-3474 891 17 that that PRON cjel-3474 891 18 charities charity NOUN cjel-3474 891 19 were be AUX cjel-3474 891 20 receiving receive VERB cjel-3474 891 21 far far ADV cjel-3474 891 22 less less ADJ cjel-3474 891 23 than than ADP cjel-3474 891 24 such such ADJ cjel-3474 891 25 amounts amount NOUN cjel-3474 891 26 from from ADP cjel-3474 891 27 sales sale NOUN cjel-3474 891 28 of of ADP cjel-3474 891 29 the the DET cjel-3474 891 30 vehicles vehicle NOUN cjel-3474 891 31 , , PUNCT cjel-3474 891 32 the the DET cjel-3474 891 33 measure measure NOUN cjel-3474 891 34 for for ADP cjel-3474 891 35 the the DET cjel-3474 891 36 donation donation NOUN cjel-3474 891 37 was be AUX cjel-3474 891 38 changed change VERB cjel-3474 891 39 from from ADP cjel-3474 891 40 an an DET cjel-3474 891 41 appraised appraise VERB cjel-3474 891 42 fair fair ADJ cjel-3474 891 43 market market NOUN cjel-3474 891 44 value value NOUN cjel-3474 891 45 to to ADP cjel-3474 891 46 sales sale NOUN cjel-3474 891 47 proceeds proceed NOUN cjel-3474 891 48 . . PUNCT cjel-3474 892 1 american american ADJ cjel-3474 892 2 jobs jobs PROPN cjel-3474 892 3 creation creation PROPN cjel-3474 892 4 act act NOUN cjel-3474 892 5 of of ADP cjel-3474 892 6 2004 2004 NUM cjel-3474 892 7 , , PUNCT cjel-3474 892 8 pub pub NOUN cjel-3474 892 9 . . PUNCT cjel-3474 893 1 l. l. PROPN cjel-3474 893 2 no no INTJ cjel-3474 893 3 . . PROPN cjel-3474 894 1 108 108 NUM cjel-3474 894 2 - - SYM cjel-3474 894 3 357 357 NUM cjel-3474 894 4 , , PUNCT cjel-3474 894 5 § § PROPN cjel-3474 894 6 884 884 NUM cjel-3474 894 7 , , PUNCT cjel-3474 894 8 118 118 NUM cjel-3474 894 9 stat stat NOUN cjel-3474 894 10 . . PUNCT cjel-3474 895 1 1418 1418 NUM cjel-3474 895 2 , , PUNCT cjel-3474 895 3 1632–34 1632–34 NUM cjel-3474 895 4 ( ( PUNCT cjel-3474 895 5 codified codify VERB cjel-3474 895 6 as as SCONJ cjel-3474 895 7 amended amend VERB cjel-3474 895 8 at at ADP cjel-3474 895 9 i.r.c i.r.c NOUN cjel-3474 895 10 . . PUNCT cjel-3474 896 1 § § PROPN cjel-3474 896 2 170(f)(12 170(f)(12 NUM cjel-3474 896 3 ) ) PUNCT cjel-3474 896 4 ( ( PUNCT cjel-3474 896 5 2010 2010 NUM cjel-3474 896 6 ) ) PUNCT cjel-3474 896 7 ) ) PUNCT cjel-3474 896 8 . . PUNCT cjel-3474 897 1 so so ADV cjel-3474 897 2 , , PUNCT cjel-3474 897 3 although although SCONJ cjel-3474 897 4 the the DET cjel-3474 897 5 measure measure NOUN cjel-3474 897 6 for for ADP cjel-3474 897 7 the the DET cjel-3474 897 8 deduction deduction NOUN cjel-3474 897 9 remained remain VERB cjel-3474 897 10 fair fair ADJ cjel-3474 897 11 market market NOUN cjel-3474 897 12 value value NOUN cjel-3474 897 13 , , PUNCT cjel-3474 897 14 the the DET cjel-3474 897 15 actual actual ADJ cjel-3474 897 16 price price NOUN cjel-3474 897 17 produced produce VERB cjel-3474 897 18 in in ADP cjel-3474 897 19 a a DET cjel-3474 897 20 willing willing ADJ cjel-3474 897 21 - - PUNCT cjel-3474 897 22 buyer buyer NOUN cjel-3474 897 23 , , PUNCT cjel-3474 897 24 willing willing ADJ cjel-3474 897 25 - - PUNCT cjel-3474 897 26 seller seller NOUN cjel-3474 897 27 exchange exchange NOUN cjel-3474 897 28 ( ( PUNCT cjel-3474 897 29 i.e. i.e. X cjel-3474 897 30 , , PUNCT cjel-3474 897 31 the the DET cjel-3474 897 32 benefit benefit NOUN cjel-3474 897 33 to to ADP cjel-3474 897 34 charity charity NOUN cjel-3474 897 35 ) ) PUNCT cjel-3474 897 36 was be AUX cjel-3474 897 37 preferred prefer VERB cjel-3474 897 38 to to ADP cjel-3474 897 39 a a DET cjel-3474 897 40 hypothetical hypothetical ADJ cjel-3474 897 41 price price NOUN cjel-3474 897 42 . . PUNCT cjel-3474 898 1 another another DET cjel-3474 898 2 example example NOUN cjel-3474 898 3 involved involve VERB cjel-3474 898 4 contributions contribution NOUN cjel-3474 898 5 of of ADP cjel-3474 898 6 intellectual intellectual ADJ cjel-3474 898 7 property property NOUN cjel-3474 898 8 , , PUNCT cjel-3474 898 9 with with ADP cjel-3474 898 10 respect respect NOUN cjel-3474 898 11 to to ADP cjel-3474 898 12 which which PRON cjel-3474 898 13 congress congress PROPN cjel-3474 898 14 changed change VERB cjel-3474 898 15 the the DET cjel-3474 898 16 measure measure NOUN cjel-3474 898 17 of of ADP cjel-3474 898 18 the the DET cjel-3474 898 19 deduction deduction NOUN cjel-3474 898 20 to to PART cjel-3474 898 21 be be AUX cjel-3474 898 22 based base VERB cjel-3474 898 23 largely largely ADV cjel-3474 898 24 on on ADP cjel-3474 898 25 the the DET cjel-3474 898 26 income income NOUN cjel-3474 898 27 attributable attributable ADJ cjel-3474 898 28 to to ADP cjel-3474 898 29 the the DET cjel-3474 898 30 property property NOUN cjel-3474 898 31 actually actually ADV cjel-3474 898 32 received receive VERB cjel-3474 898 33 by by ADP cjel-3474 898 34 the the DET cjel-3474 898 35 donee donee NOUN cjel-3474 898 36 . . PUNCT cjel-3474 899 1 i.r.c i.r.c NOUN cjel-3474 899 2 . . PUNCT cjel-3474 900 1 § § PROPN cjel-3474 900 2 170(m 170(m PROPN cjel-3474 900 3 ) ) PUNCT cjel-3474 900 4 ( ( PUNCT cjel-3474 900 5 2006 2006 NUM cjel-3474 900 6 ) ) PUNCT cjel-3474 900 7 . . PUNCT cjel-3474 901 1 the the DET cjel-3474 901 2 author author NOUN cjel-3474 901 3 was be AUX cjel-3474 901 4 involved involve VERB cjel-3474 901 5 in in ADP cjel-3474 901 6 the the DET cjel-3474 901 7 drafting drafting NOUN cjel-3474 901 8 of of ADP cjel-3474 901 9 both both CCONJ cjel-3474 901 10 the the DET cjel-3474 901 11 vehicle vehicle NOUN cjel-3474 901 12 and and CCONJ cjel-3474 901 13 the the DET cjel-3474 901 14 intellectual intellectual ADJ cjel-3474 901 15 property property NOUN cjel-3474 901 16 legislation legislation NOUN cjel-3474 901 17 . . PUNCT cjel-3474 902 1 see see VERB cjel-3474 902 2 generally generally ADV cjel-3474 902 3 halperin halperin NOUN cjel-3474 902 4 , , PUNCT cjel-3474 902 5 supra supra PROPN cjel-3474 902 6 note note PROPN cjel-3474 902 7 14 14 NUM cjel-3474 902 8 , , PUNCT cjel-3474 902 9 at at ADP cjel-3474 902 10 39–40 39–40 NUM cjel-3474 902 11 ( ( PUNCT cjel-3474 902 12 discussing discuss VERB cjel-3474 902 13 both both DET cjel-3474 902 14 examples example NOUN cjel-3474 902 15 ) ) PUNCT cjel-3474 902 16 . . PUNCT cjel-3474 903 1 142 142 NUM cjel-3474 903 2 . . PUNCT cjel-3474 904 1 arguably arguably ADV cjel-3474 904 2 , , PUNCT cjel-3474 904 3 in in ADP cjel-3474 904 4 some some DET cjel-3474 904 5 cases case NOUN cjel-3474 904 6 , , PUNCT cjel-3474 904 7 the the DET cjel-3474 904 8 subjective subjective ADJ cjel-3474 904 9 value value NOUN cjel-3474 904 10 spread spread NOUN cjel-3474 904 11 is be AUX cjel-3474 904 12 just just ADV cjel-3474 904 13 another another DET cjel-3474 904 14 way way NOUN cjel-3474 904 15 of of ADP cjel-3474 904 16 describing describe VERB cjel-3474 904 17 an an DET cjel-3474 904 18 overvaluation overvaluation NOUN cjel-3474 904 19 problem problem NOUN cjel-3474 904 20 — — PUNCT cjel-3474 904 21 i.e. i.e. X cjel-3474 904 22 , , PUNCT cjel-3474 904 23 the the DET cjel-3474 904 24 “ " PUNCT cjel-3474 904 25 subjective subjective ADJ cjel-3474 904 26 value value NOUN cjel-3474 904 27 ” " PUNCT cjel-3474 904 28 really really ADV cjel-3474 904 29 is be AUX cjel-3474 904 30 , , PUNCT cjel-3474 904 31 or or CCONJ cjel-3474 904 32 should should AUX cjel-3474 904 33 be be AUX cjel-3474 904 34 , , PUNCT cjel-3474 904 35 equated equate VERB cjel-3474 904 36 with with ADP cjel-3474 904 37 the the DET cjel-3474 904 38 fair fair ADJ cjel-3474 904 39 market market NOUN cjel-3474 904 40 value value NOUN cjel-3474 904 41 , , PUNCT cjel-3474 904 42 but but CCONJ cjel-3474 904 43 is be AUX cjel-3474 904 44 not not PART cjel-3474 904 45 because because SCONJ cjel-3474 904 46 of of ADP cjel-3474 904 47 uncertainty uncertainty NOUN cjel-3474 904 48 . . PUNCT cjel-3474 905 1 in in ADP cjel-3474 905 2 some some DET cjel-3474 905 3 cases case NOUN cjel-3474 905 4 , , PUNCT cjel-3474 905 5 of of ADP cjel-3474 905 6 course course NOUN cjel-3474 905 7 , , PUNCT cjel-3474 905 8 the the DET cjel-3474 905 9 subjective subjective ADJ cjel-3474 905 10 value value NOUN cjel-3474 905 11 and and CCONJ cjel-3474 905 12 the the DET cjel-3474 905 13 lost lose VERB cjel-3474 905 14 economic economic ADJ cjel-3474 905 15 development development NOUN cjel-3474 905 16 value value NOUN cjel-3474 905 17 could could AUX cjel-3474 905 18 be be AUX cjel-3474 905 19 the the DET cjel-3474 905 20 same same ADJ cjel-3474 905 21 . . PUNCT cjel-3474 906 1 often often ADV cjel-3474 906 2 , , PUNCT cjel-3474 906 3 however however ADV cjel-3474 906 4 , , PUNCT cjel-3474 906 5 they they PRON cjel-3474 906 6 are be AUX cjel-3474 906 7 not not PART cjel-3474 906 8 . . PUNCT cjel-3474 907 1 see see VERB cjel-3474 907 2 generally generally ADV cjel-3474 907 3 eagle eagle ADJ cjel-3474 907 4 , , PUNCT cjel-3474 907 5 supra supra PROPN cjel-3474 907 6 note note PROPN cjel-3474 907 7 14 14 NUM cjel-3474 907 8 ( ( PUNCT cjel-3474 907 9 analyzing analyze VERB cjel-3474 907 10 the the DET cjel-3474 907 11 subjective subjective ADJ cjel-3474 907 12 value value NOUN cjel-3474 907 13 spread spread VERB cjel-3474 907 14 in in ADP cjel-3474 907 15 the the DET cjel-3474 907 16 context context NOUN cjel-3474 907 17 of of ADP cjel-3474 907 18 conservation conservation NOUN cjel-3474 907 19 easements easement NOUN cjel-3474 907 20 ) ) PUNCT cjel-3474 907 21 . . PUNCT cjel-3474 908 1 143 143 NUM cjel-3474 908 2 . . PUNCT cjel-3474 909 1 as as SCONJ cjel-3474 909 2 argued argue VERB cjel-3474 909 3 below below ADV cjel-3474 909 4 , , PUNCT cjel-3474 909 5 although although SCONJ cjel-3474 909 6 reducing reduce VERB cjel-3474 909 7 windfalls windfall NOUN cjel-3474 909 8 is be AUX cjel-3474 909 9 always always ADV cjel-3474 909 10 a a DET cjel-3474 909 11 good good ADJ cjel-3474 909 12 idea idea NOUN cjel-3474 909 13 , , PUNCT cjel-3474 909 14 it it PRON cjel-3474 909 15 should should AUX cjel-3474 909 16 not not PART cjel-3474 909 17 be be AUX cjel-3474 909 18 the the DET cjel-3474 909 19 main main ADJ cjel-3474 909 20 objective objective NOUN cjel-3474 909 21 . . PUNCT cjel-3474 910 1 some some DET cjel-3474 910 2 windfalls windfall NOUN cjel-3474 910 3 ( ( PUNCT cjel-3474 910 4 defined define VERB cjel-3474 910 5 in in ADP cjel-3474 910 6 terms term NOUN cjel-3474 910 7 of of ADP cjel-3474 910 8 a a DET cjel-3474 910 9 subjective subjective ADJ cjel-3474 910 10 value value NOUN cjel-3474 910 11 spread spread NOUN cjel-3474 910 12 ) ) PUNCT cjel-3474 910 13 are be AUX cjel-3474 910 14 unavoidable unavoidable ADJ cjel-3474 910 15 and and CCONJ cjel-3474 910 16 are be AUX cjel-3474 910 17 even even ADV cjel-3474 910 18 acceptable acceptable ADJ cjel-3474 910 19 if if SCONJ cjel-3474 910 20 the the DET cjel-3474 910 21 conservation conservation NOUN cjel-3474 910 22 value value NOUN cjel-3474 910 23 of of ADP cjel-3474 910 24 the the DET cjel-3474 910 25 property property NOUN cjel-3474 910 26 is be AUX cjel-3474 910 27 high high ADJ cjel-3474 910 28 . . PUNCT cjel-3474 911 1 144 144 X cjel-3474 911 2 . . PUNCT cjel-3474 912 1 see see VERB cjel-3474 912 2 mclaughlin mclaughlin PROPN cjel-3474 912 3 , , PUNCT cjel-3474 912 4 supra supra PROPN cjel-3474 912 5 note note NOUN cjel-3474 912 6 2 2 NUM cjel-3474 912 7 , , PUNCT cjel-3474 912 8 at at ADP cjel-3474 912 9 76 76 NUM cjel-3474 912 10 ( ( PUNCT cjel-3474 912 11 “ " PUNCT cjel-3474 912 12 nearly nearly ADV cjel-3474 912 13 all all PRON cjel-3474 912 14 of of ADP cjel-3474 912 15 the the DET cjel-3474 912 16 cases case NOUN cjel-3474 912 17 actually actually ADV cjel-3474 912 18 litigated litigate VERB cjel-3474 912 19 by by ADP cjel-3474 912 20 the the DET cjel-3474 912 21 36 36 NUM cjel-3474 912 22 columbia columbia PROPN cjel-3474 912 23 journal journal PROPN cjel-3474 912 24 of of ADP cjel-3474 912 25 environmental environmental ADJ cjel-3474 912 26 law law NOUN cjel-3474 913 1 [ [ X cjel-3474 913 2 vol vol NOUN cjel-3474 913 3 . . PUNCT cjel-3474 914 1 37:1 37:1 NUM cjel-3474 914 2     SPACE cjel-3474 914 3 closing close VERB cjel-3474 914 4 the the DET cjel-3474 914 5 tax tax NOUN cjel-3474 914 6 gap,145 gap,145 NOUN cjel-3474 914 7 the the DET cjel-3474 914 8 irs irs PROPN cjel-3474 914 9 reasonably reasonably ADV cjel-3474 914 10 attacks attack VERB cjel-3474 914 11 the the DET cjel-3474 914 12 measure measure NOUN cjel-3474 914 13 of of ADP cjel-3474 914 14 the the DET cjel-3474 914 15 deduction deduction NOUN cjel-3474 914 16 as as ADP cjel-3474 914 17 the the DET cjel-3474 914 18 principal principal ADJ cjel-3474 914 19 means mean NOUN cjel-3474 914 20 of of ADP cjel-3474 914 21 minimizing minimize VERB cjel-3474 914 22 abuse abuse NOUN cjel-3474 914 23 . . PUNCT cjel-3474 915 1 therefore therefore ADV cjel-3474 915 2 , , PUNCT cjel-3474 915 3 although although SCONJ cjel-3474 915 4 it it PRON cjel-3474 915 5 makes make VERB cjel-3474 915 6 sense sense NOUN cjel-3474 915 7 for for SCONJ cjel-3474 915 8 valuation valuation NOUN cjel-3474 915 9 to to PART cjel-3474 915 10 be be AUX cjel-3474 915 11 the the DET cjel-3474 915 12 focus focus NOUN cjel-3474 915 13 of of ADP cjel-3474 915 14 revenue revenue NOUN cjel-3474 915 15 agents agent NOUN cjel-3474 915 16 , , PUNCT cjel-3474 915 17 the the DET cjel-3474 915 18 emphasis emphasis NOUN cjel-3474 915 19 on on ADP cjel-3474 915 20 proving prove VERB cjel-3474 915 21 or or CCONJ cjel-3474 915 22 disproving disprove VERB cjel-3474 915 23 lost lose VERB cjel-3474 915 24 economic economic ADJ cjel-3474 915 25 development development NOUN cjel-3474 915 26 value value NOUN cjel-3474 915 27 is be AUX cjel-3474 915 28 unfortunate unfortunate ADJ cjel-3474 915 29 . . PUNCT cjel-3474 916 1 further far ADV cjel-3474 916 2 , , PUNCT cjel-3474 916 3 with with ADP cjel-3474 916 4 respect respect NOUN cjel-3474 916 5 to to ADP cjel-3474 916 6 policy policy NOUN cjel-3474 916 7 , , PUNCT cjel-3474 916 8 although although SCONJ cjel-3474 916 9 irs irs PROPN cjel-3474 916 10 efforts effort NOUN cjel-3474 916 11 to to PART cjel-3474 916 12 control control VERB cjel-3474 916 13 valuation valuation NOUN cjel-3474 916 14 abuse abuse NOUN cjel-3474 916 15 may may AUX cjel-3474 916 16 function function VERB cjel-3474 916 17 to to PART cjel-3474 916 18 protect protect VERB cjel-3474 916 19 tax tax NOUN cjel-3474 916 20 revenues revenue NOUN cjel-3474 916 21 , , PUNCT cjel-3474 916 22 such such ADJ cjel-3474 916 23 efforts effort NOUN cjel-3474 916 24 do do AUX cjel-3474 916 25 not not PART cjel-3474 916 26 also also ADV cjel-3474 916 27 serve serve VERB cjel-3474 916 28 the the DET cjel-3474 916 29 purpose purpose NOUN cjel-3474 916 30 of of ADP cjel-3474 916 31 defining define VERB cjel-3474 916 32 the the DET cjel-3474 916 33 conservation conservation NOUN cjel-3474 916 34 benefit benefit NOUN cjel-3474 916 35 . . PUNCT cjel-3474 917 1 in in ADP cjel-3474 917 2 addition addition NOUN cjel-3474 917 3 , , PUNCT cjel-3474 917 4 the the DET cjel-3474 917 5 revenue revenue NOUN cjel-3474 917 6 - - PUNCT cjel-3474 917 7 based base VERB cjel-3474 917 8 focus focus NOUN cjel-3474 917 9 on on ADP cjel-3474 917 10 valuation valuation NOUN cjel-3474 917 11 means mean VERB cjel-3474 917 12 that that SCONJ cjel-3474 917 13 concomitant concomitant ADJ cjel-3474 917 14 resources resource NOUN cjel-3474 917 15 are be AUX cjel-3474 917 16 not not PART cjel-3474 917 17 devoted devote VERB cjel-3474 917 18 to to ADP cjel-3474 917 19 testing test VERB cjel-3474 917 20 the the DET cjel-3474 917 21 conservation conservation NOUN cjel-3474 917 22 purposes purpose NOUN cjel-3474 917 23 of of ADP cjel-3474 917 24 easements easement NOUN cjel-3474 917 25 or or CCONJ cjel-3474 917 26 developing develop VERB cjel-3474 917 27 standards standard NOUN cjel-3474 917 28 for for ADP cjel-3474 917 29 conservation conservation NOUN cjel-3474 917 30 benefits.146 benefits.146 NOUN cjel-3474 917 31 moreover moreover ADV cjel-3474 917 32 , , PUNCT cjel-3474 917 33 and and CCONJ cjel-3474 917 34 most most ADV cjel-3474 917 35 importantly importantly ADV cjel-3474 917 36 , , PUNCT cjel-3474 917 37 the the DET cjel-3474 917 38 focus focus NOUN cjel-3474 917 39 on on ADP cjel-3474 917 40 debating debate VERB cjel-3474 917 41 a a DET cjel-3474 917 42 somewhat somewhat ADV cjel-3474 917 43 fictional fictional ADJ cjel-3474 917 44 and and CCONJ cjel-3474 917 45 often often ADV cjel-3474 917 46 uninformative uninformative ADJ cjel-3474 917 47 number number NOUN cjel-3474 917 48 means mean VERB cjel-3474 917 49 that that SCONJ cjel-3474 917 50 what what PRON cjel-3474 917 51 should should AUX cjel-3474 917 52 be be AUX cjel-3474 917 53 the the DET cjel-3474 917 54 most most ADV cjel-3474 917 55 important important ADJ cjel-3474 917 56 aspect aspect NOUN cjel-3474 917 57 of of ADP cjel-3474 917 58 a a DET cjel-3474 917 59 program program NOUN cjel-3474 917 60 — — PUNCT cjel-3474 917 61 promoting promote VERB cjel-3474 917 62 conservation conservation NOUN cjel-3474 917 63 — — PUNCT cjel-3474 917 64 is be AUX cjel-3474 917 65 shortchanged shortchange VERB cjel-3474 917 66 . . PUNCT cjel-3474 918 1 whether whether SCONJ cjel-3474 918 2 or or CCONJ cjel-3474 918 3 not not PART cjel-3474 918 4 an an DET cjel-3474 918 5 easement easement NOUN cjel-3474 918 6 is be AUX cjel-3474 918 7 well well ADV cjel-3474 918 8 designed design VERB cjel-3474 918 9 to to PART cjel-3474 918 10 promote promote VERB cjel-3474 918 11 conservation conservation NOUN cjel-3474 918 12 is be AUX cjel-3474 918 13 left leave VERB cjel-3474 918 14 principally principally ADV cjel-3474 918 15 to to ADP cjel-3474 918 16 the the DET cjel-3474 918 17 conservation conservation NOUN cjel-3474 918 18 purpose purpose NOUN cjel-3474 918 19 requirement requirement NOUN cjel-3474 918 20 , , PUNCT cjel-3474 918 21 which which PRON cjel-3474 918 22 , , PUNCT cjel-3474 918 23 as as SCONJ cjel-3474 918 24 argued argue VERB cjel-3474 918 25 above above ADV cjel-3474 918 26 , , PUNCT cjel-3474 918 27 is be AUX cjel-3474 918 28 largely largely ADV cjel-3474 918 29 unenforceable.147 unenforceable.147 ADJ cjel-3474 918 30 there there PRON cjel-3474 918 31 may may AUX cjel-3474 918 32 also also ADV cjel-3474 918 33 be be AUX cjel-3474 918 34 reputational reputational ADJ cjel-3474 918 35 fallout fallout NOUN cjel-3474 918 36 from from ADP cjel-3474 918 37 basing base VERB cjel-3474 918 38 the the DET cjel-3474 918 39 deduction deduction NOUN cjel-3474 918 40 on on ADP cjel-3474 918 41 lost lose VERB cjel-3474 918 42 economic economic ADJ cjel-3474 918 43 development development NOUN cjel-3474 918 44 value value NOUN cjel-3474 918 45 . . PUNCT cjel-3474 919 1 as as SCONJ cjel-3474 919 2 shown show VERB cjel-3474 919 3 in in ADP cjel-3474 919 4 part part NOUN cjel-3474 919 5 i i PROPN cjel-3474 919 6 , , PUNCT cjel-3474 919 7 the the DET cjel-3474 919 8 many many ADJ cjel-3474 919 9 abuses abuse NOUN cjel-3474 919 10 associated associate VERB cjel-3474 919 11 with with ADP cjel-3474 919 12 the the DET cjel-3474 919 13 easement easement ADJ cjel-3474 919 14 program program NOUN cjel-3474 919 15 may may AUX cjel-3474 919 16 have have AUX cjel-3474 919 17 damaged damage VERB cjel-3474 919 18 the the DET cjel-3474 919 19 cause cause NOUN cjel-3474 919 20 of of ADP cjel-3474 919 21 conservation conservation NOUN cjel-3474 919 22 , , PUNCT cjel-3474 919 23 the the DET cjel-3474 919 24 credibility credibility NOUN cjel-3474 919 25 of of ADP cjel-3474 919 26 land land NOUN cjel-3474 919 27 trusts trust NOUN cjel-3474 919 28 , , PUNCT cjel-3474 919 29 and and CCONJ cjel-3474 919 30 the the DET cjel-3474 919 31 broader broad ADJ cjel-3474 919 32 image image NOUN cjel-3474 919 33 of of ADP cjel-3474 919 34 the the DET cjel-3474 919 35 charitable charitable ADJ cjel-3474 919 36 sector sector NOUN cjel-3474 919 37 . . PUNCT cjel-3474 920 1 the the DET cjel-3474 920 2 quest quest NOUN cjel-3474 920 3 for for ADP cjel-3474 920 4 the the DET cjel-3474 920 5 lost lose VERB cjel-3474 920 6 economic economic ADJ cjel-3474 920 7 development development NOUN cjel-3474 920 8 value value NOUN cjel-3474 920 9 is be AUX cjel-3474 920 10 the the DET cjel-3474 920 11 source source NOUN cjel-3474 920 12 of of ADP cjel-3474 920 13 many many ADJ cjel-3474 920 14 of of ADP cjel-3474 920 15 these these DET cjel-3474 920 16 abuses abuse NOUN cjel-3474 920 17 . . PUNCT cjel-3474 921 1 it it PRON cjel-3474 921 2 promises promise VERB cjel-3474 921 3 a a DET cjel-3474 921 4 lucrative lucrative ADJ cjel-3474 921 5 tax tax NOUN cjel-3474 921 6 benefit benefit NOUN cjel-3474 921 7 ( ( PUNCT cjel-3474 921 8 magnified magnify VERB cjel-3474 921 9 in in ADP cjel-3474 921 10 many many ADJ cjel-3474 921 11 cases case NOUN cjel-3474 921 12 by by ADP cjel-3474 921 13 additional additional ADJ cjel-3474 921 14 state state NOUN cjel-3474 921 15 tax tax NOUN cjel-3474 921 16 benefits benefit NOUN cjel-3474 921 17 ) ) PUNCT cjel-3474 921 18 , , PUNCT cjel-3474 921 19 perhaps perhaps ADV cjel-3474 921 20 with with ADP cjel-3474 921 21 little little ADJ cjel-3474 921 22 “ " PUNCT cjel-3474 921 23 parting parting NOUN cjel-3474 921 24 cost cost NOUN cjel-3474 921 25 ” " PUNCT cjel-3474 921 26 by by ADP cjel-3474 921 27 taxpayers,148 taxpayers,148 NOUN cjel-3474 921 28 and and CCONJ cjel-3474 921 29 a a DET cjel-3474 921 30 reasonable reasonable ADJ cjel-3474 921 31 chance chance NOUN cjel-3474 921 32 of of ADP cjel-3474 921 33 success success NOUN cjel-3474 921 34 on on ADP cjel-3474 921 35 valuation valuation NOUN cjel-3474 921 36 if if SCONJ cjel-3474 921 37 the the DET cjel-3474 921 38 irs irs PROPN cjel-3474 921 39 with with ADP cjel-3474 921 40 respect respect NOUN cjel-3474 921 41 to to ADP cjel-3474 921 42 conservation conservation NOUN cjel-3474 921 43 easements easement NOUN cjel-3474 921 44 [ [ X cjel-3474 921 45 from from ADP cjel-3474 921 46 ] ] PUNCT cjel-3474 921 47 1987 1987 NUM cjel-3474 921 48 [ [ X cjel-3474 921 49 to to ADP cjel-3474 921 50 2004 2004 NUM cjel-3474 921 51 ] ] PUNCT cjel-3474 921 52 have have AUX cjel-3474 921 53 turned turn VERB cjel-3474 921 54 on on ADP cjel-3474 921 55 the the DET cjel-3474 921 56 issue issue NOUN cjel-3474 921 57 of of ADP cjel-3474 921 58 valuation valuation NOUN cjel-3474 921 59 . . PUNCT cjel-3474 921 60 ” " PUNCT cjel-3474 921 61 ) ) PUNCT cjel-3474 921 62 ; ; PUNCT cjel-3474 921 63 see see VERB cjel-3474 921 64 also also ADV cjel-3474 921 65 supra supra PROPN cjel-3474 921 66 notes note VERB cjel-3474 921 67 51–54 51–54 NUM cjel-3474 921 68 . . NOUN cjel-3474 921 69 145 145 NUM cjel-3474 921 70 . . PUNCT cjel-3474 922 1 the the DET cjel-3474 922 2 tax tax NOUN cjel-3474 922 3 “ " PUNCT cjel-3474 922 4 gap gap NOUN cjel-3474 922 5 ” " PUNCT cjel-3474 922 6 is be AUX cjel-3474 922 7 the the DET cjel-3474 922 8 difference difference NOUN cjel-3474 922 9 between between ADP cjel-3474 922 10 taxes taxis NOUN cjel-3474 922 11 owed owe VERB cjel-3474 922 12 and and CCONJ cjel-3474 922 13 taxes taxis NOUN cjel-3474 922 14 paid pay VERB cjel-3474 922 15 and and CCONJ cjel-3474 922 16 is be AUX cjel-3474 922 17 the the DET cjel-3474 922 18 subject subject NOUN cjel-3474 922 19 of of ADP cjel-3474 922 20 ongoing ongoing ADJ cjel-3474 922 21 concern concern NOUN cjel-3474 922 22 . . PUNCT cjel-3474 923 1 see see VERB cjel-3474 923 2 , , PUNCT cjel-3474 923 3 e.g. e.g. ADV cjel-3474 923 4 , , PUNCT cjel-3474 923 5 u.s u.s PROPN cjel-3474 923 6 . . PROPN cjel-3474 923 7 dep’t dep’t NOUN cjel-3474 923 8 of of ADP cjel-3474 923 9 the the DET cjel-3474 923 10 treasury treasury NOUN cjel-3474 923 11 , , PUNCT cjel-3474 923 12 reducing reduce VERB cjel-3474 923 13 the the DET cjel-3474 923 14 federal federal ADJ cjel-3474 923 15 tax tax NOUN cjel-3474 923 16 gap gap NOUN cjel-3474 923 17 : : PUNCT cjel-3474 923 18 a a DET cjel-3474 923 19 report report NOUN cjel-3474 923 20 on on ADP cjel-3474 923 21 improving improve VERB cjel-3474 923 22 voluntary voluntary ADJ cjel-3474 923 23 compliance compliance NOUN cjel-3474 923 24 ( ( PUNCT cjel-3474 923 25 2007 2007 NUM cjel-3474 923 26 ) ) PUNCT cjel-3474 923 27 ( ( PUNCT cjel-3474 923 28 describing describe VERB cjel-3474 923 29 the the DET cjel-3474 923 30 tax tax NOUN cjel-3474 923 31 gap gap NOUN cjel-3474 923 32 problem problem NOUN cjel-3474 923 33 and and CCONJ cjel-3474 923 34 proposing propose VERB cjel-3474 923 35 policies policy NOUN cjel-3474 923 36 to to PART cjel-3474 923 37 improve improve VERB cjel-3474 923 38 compliance compliance NOUN cjel-3474 923 39 ) ) PUNCT cjel-3474 923 40 ; ; PUNCT cjel-3474 923 41 u.s u.s PROPN cjel-3474 923 42 . . PROPN cjel-3474 923 43 dep’t dep’t NOUN cjel-3474 923 44 of of ADP cjel-3474 923 45 the the DET cjel-3474 923 46 treasury treasury NOUN cjel-3474 923 47 , , PUNCT cjel-3474 923 48 update update NOUN cjel-3474 923 49 on on ADP cjel-3474 923 50 reducing reduce VERB cjel-3474 923 51 the the DET cjel-3474 923 52 federal federal ADJ cjel-3474 923 53 tax tax NOUN cjel-3474 923 54 gap gap NOUN cjel-3474 923 55 and and CCONJ cjel-3474 923 56 improving improve VERB cjel-3474 923 57 voluntary voluntary ADJ cjel-3474 923 58 compliance compliance NOUN cjel-3474 923 59 ( ( PUNCT cjel-3474 923 60 2009 2009 NUM cjel-3474 923 61 ) ) PUNCT cjel-3474 923 62 ( ( PUNCT cjel-3474 923 63 updating update VERB cjel-3474 923 64 the the DET cjel-3474 923 65 aforementioned aforementioned ADJ cjel-3474 923 66 2007 2007 NUM cjel-3474 923 67 report report NOUN cjel-3474 923 68 ) ) PUNCT cjel-3474 923 69 . . PUNCT cjel-3474 924 1 146 146 NUM cjel-3474 924 2 . . PUNCT cjel-3474 925 1 the the DET cjel-3474 925 2 irs irs PROPN cjel-3474 925 3 has have AUX cjel-3474 925 4 occasionally occasionally ADV cjel-3474 925 5 attempted attempt VERB cjel-3474 925 6 to to PART cjel-3474 925 7 enforce enforce VERB cjel-3474 925 8 the the DET cjel-3474 925 9 conservation conservation NOUN cjel-3474 925 10 purpose purpose NOUN cjel-3474 925 11 requirement requirement NOUN cjel-3474 925 12 by by ADP cjel-3474 925 13 asserting assert VERB cjel-3474 925 14 that that SCONJ cjel-3474 925 15 a a DET cjel-3474 925 16 given give VERB cjel-3474 925 17 easement easement NOUN cjel-3474 925 18 has have VERB cjel-3474 925 19 no no DET cjel-3474 925 20 value value NOUN cjel-3474 925 21 because because SCONJ cjel-3474 925 22 there there PRON cjel-3474 925 23 is be VERB cjel-3474 925 24 no no DET cjel-3474 925 25 conservation conservation NOUN cjel-3474 925 26 benefit benefit NOUN cjel-3474 925 27 . . PUNCT cjel-3474 926 1 this this DET cjel-3474 926 2 “ " PUNCT cjel-3474 926 3 no no DET cjel-3474 926 4 value value NOUN cjel-3474 926 5 ” " PUNCT cjel-3474 926 6 argument argument NOUN cjel-3474 926 7 has have AUX cjel-3474 926 8 proven prove VERB cjel-3474 926 9 difficult difficult ADJ cjel-3474 926 10 to to PART cjel-3474 926 11 win win VERB cjel-3474 926 12 because because SCONJ cjel-3474 926 13 there there PRON cjel-3474 926 14 is be VERB cjel-3474 926 15 always always ADV cjel-3474 926 16 likely likely ADJ cjel-3474 926 17 to to PART cjel-3474 926 18 be be AUX cjel-3474 926 19 some some DET cjel-3474 926 20 difference difference NOUN cjel-3474 926 21 in in ADP cjel-3474 926 22 the the DET cjel-3474 926 23 value value NOUN cjel-3474 926 24 of of ADP cjel-3474 926 25 property property NOUN cjel-3474 926 26 after after SCONJ cjel-3474 926 27 its its PRON cjel-3474 926 28 use use NOUN cjel-3474 926 29 is be AUX cjel-3474 926 30 restricted restrict VERB cjel-3474 926 31 . . PUNCT cjel-3474 927 1 see see VERB cjel-3474 927 2 mcclure mcclure PROPN cjel-3474 927 3 et et PROPN cjel-3474 927 4 al al PROPN cjel-3474 927 5 . . PROPN cjel-3474 927 6 , , PUNCT cjel-3474 927 7 supra supra PROPN cjel-3474 927 8 note note VERB cjel-3474 927 9 42 42 NUM cjel-3474 927 10 , , PUNCT cjel-3474 927 11 at at ADP cjel-3474 927 12 554 554 NUM cjel-3474 927 13 ( ( PUNCT cjel-3474 927 14 2009 2009 NUM cjel-3474 927 15 ) ) PUNCT cjel-3474 927 16 ( ( PUNCT cjel-3474 927 17 noting note VERB cjel-3474 927 18 the the DET cjel-3474 927 19 court court NOUN cjel-3474 927 20 ’s ’s PART cjel-3474 927 21 “ " PUNCT cjel-3474 927 22 general general ADJ cjel-3474 927 23 rejection rejection NOUN cjel-3474 927 24 ” " PUNCT cjel-3474 927 25 of of ADP cjel-3474 927 26 the the DET cjel-3474 927 27 zero zero NUM cjel-3474 927 28 value value NOUN cjel-3474 927 29 argument argument NOUN cjel-3474 927 30 ) ) PUNCT cjel-3474 927 31 . . PUNCT cjel-3474 928 1 147 147 NUM cjel-3474 928 2 . . PUNCT cjel-3474 929 1 see see VERB cjel-3474 929 2 supra supra PROPN cjel-3474 929 3 part part NOUN cjel-3474 929 4 i.b.3 i.b.3 NOUN cjel-3474 929 5 . . PUNCT cjel-3474 930 1 148 148 NUM cjel-3474 930 2 . . PUNCT cjel-3474 930 3 eagle eagle PROPN cjel-3474 930 4 , , PUNCT cjel-3474 930 5 supra supra PROPN cjel-3474 930 6 note note PROPN cjel-3474 930 7 14 14 NUM cjel-3474 930 8 , , PUNCT cjel-3474 930 9 at at ADP cjel-3474 930 10 47 47 NUM cjel-3474 930 11 . . PUNCT cjel-3474 930 12 2012 2012 NUM cjel-3474 930 13 ] ] PUNCT cjel-3474 930 14 the the DET cjel-3474 930 15 conservation conservation NOUN cjel-3474 930 16 easement easement ADJ cjel-3474 930 17 tax tax NOUN cjel-3474 930 18 expenditure expenditure NOUN cjel-3474 930 19 37 37 NUM cjel-3474 930 20     SPACE cjel-3474 930 21 issue issue NOUN cjel-3474 930 22 is be AUX cjel-3474 930 23 litigated.149 litigated.149 ADV cjel-3474 930 24 a a DET cjel-3474 930 25 more more ADV cjel-3474 930 26 readily readily ADV cjel-3474 930 27 ascertainable ascertainable ADJ cjel-3474 930 28 measure measure NOUN cjel-3474 930 29 for for ADP cjel-3474 930 30 the the DET cjel-3474 930 31 deduction deduction NOUN cjel-3474 930 32 would would AUX cjel-3474 930 33 avoid avoid VERB cjel-3474 930 34 many many ADJ cjel-3474 930 35 of of ADP cjel-3474 930 36 the the DET cjel-3474 930 37 worst bad ADJ cjel-3474 930 38 aspects aspect NOUN cjel-3474 930 39 of of ADP cjel-3474 930 40 these these DET cjel-3474 930 41 problems problem NOUN cjel-3474 930 42 . . PUNCT cjel-3474 931 1 3 3 X cjel-3474 931 2 . . X cjel-3474 931 3 conservation conservation NOUN cjel-3474 931 4 value value NOUN cjel-3474 931 5 should should AUX cjel-3474 931 6 be be AUX cjel-3474 931 7 the the DET cjel-3474 931 8 measure measure NOUN cjel-3474 931 9 of of ADP cjel-3474 931 10 the the DET cjel-3474 931 11 tax tax NOUN cjel-3474 931 12 benefit benefit NOUN cjel-3474 931 13 what what PRON cjel-3474 931 14 should should AUX cjel-3474 931 15 the the DET cjel-3474 931 16 measure measure NOUN cjel-3474 931 17 of of ADP cjel-3474 931 18 the the DET cjel-3474 931 19 tax tax NOUN cjel-3474 931 20 benefit benefit NOUN cjel-3474 931 21 be be AUX cjel-3474 931 22 ? ? PUNCT cjel-3474 931 23 as as SCONJ cjel-3474 931 24 suggested suggest VERB cjel-3474 931 25 above above ADV cjel-3474 931 26 , , PUNCT cjel-3474 931 27 the the DET cjel-3474 931 28 measure measure NOUN cjel-3474 931 29 should should AUX cjel-3474 931 30 be be AUX cjel-3474 931 31 based base VERB cjel-3474 931 32 on on ADP cjel-3474 931 33 the the DET cjel-3474 931 34 public public ADJ cjel-3474 931 35 benefit benefit NOUN cjel-3474 931 36 or or CCONJ cjel-3474 931 37 benefit benefit VERB cjel-3474 931 38 to to ADP cjel-3474 931 39 charity charity NOUN cjel-3474 931 40 secured secure VERB cjel-3474 931 41 by by ADP cjel-3474 931 42 the the DET cjel-3474 931 43 contribution contribution NOUN cjel-3474 931 44 . . PUNCT cjel-3474 932 1 that that PRON cjel-3474 932 2 is be AUX cjel-3474 932 3 , , PUNCT cjel-3474 932 4 in in ADP cjel-3474 932 5 theory theory NOUN cjel-3474 932 6 , , PUNCT cjel-3474 932 7 as as ADP cjel-3474 932 8 with with ADP cjel-3474 932 9 other other ADJ cjel-3474 932 10 charitable charitable ADJ cjel-3474 932 11 contributions contribution NOUN cjel-3474 932 12 , , PUNCT cjel-3474 932 13 a a DET cjel-3474 932 14 value value NOUN cjel-3474 932 15 should should AUX cjel-3474 932 16 be be AUX cjel-3474 932 17 placed place VERB cjel-3474 932 18 on on ADP cjel-3474 932 19 the the DET cjel-3474 932 20 benefit benefit NOUN cjel-3474 932 21 conveyed convey VERB cjel-3474 932 22 to to ADP cjel-3474 932 23 charity charity NOUN cjel-3474 932 24 . . PUNCT cjel-3474 933 1 in in ADP cjel-3474 933 2 the the DET cjel-3474 933 3 case case NOUN cjel-3474 933 4 of of ADP cjel-3474 933 5 conservation conservation NOUN cjel-3474 933 6 easements easement NOUN cjel-3474 933 7 , , PUNCT cjel-3474 933 8 this this DET cjel-3474 933 9 benefit benefit NOUN cjel-3474 933 10 is be AUX cjel-3474 933 11 the the DET cjel-3474 933 12 conservation conservation NOUN cjel-3474 933 13 value value NOUN cjel-3474 933 14 . . PUNCT cjel-3474 934 1 using use VERB cjel-3474 934 2 conservation conservation NOUN cjel-3474 934 3 value value NOUN cjel-3474 934 4 as as SCONJ cjel-3474 934 5 the the DET cjel-3474 934 6 measure measure NOUN cjel-3474 934 7 for for ADP cjel-3474 934 8 the the DET cjel-3474 934 9 tax tax NOUN cjel-3474 934 10 benefit benefit NOUN cjel-3474 934 11 generally generally ADV cjel-3474 934 12 makes make VERB cjel-3474 934 13 sense sense NOUN cjel-3474 934 14 . . PUNCT cjel-3474 935 1 it it PRON cjel-3474 935 2 is be AUX cjel-3474 935 3 , , PUNCT cjel-3474 935 4 after after ADV cjel-3474 935 5 all all ADV cjel-3474 935 6 , , PUNCT cjel-3474 935 7 the the DET cjel-3474 935 8 value value NOUN cjel-3474 935 9 of of ADP cjel-3474 935 10 the the DET cjel-3474 935 11 good good ADJ cjel-3474 935 12 the the DET cjel-3474 935 13 tax tax NOUN cjel-3474 935 14 system system NOUN cjel-3474 935 15 is be AUX cjel-3474 935 16 trying try VERB cjel-3474 935 17 to to PART cjel-3474 935 18 encourage.150 encourage.150 VERB cjel-3474 935 19 the the DET cjel-3474 935 20 problem problem NOUN cjel-3474 935 21 , , PUNCT cjel-3474 935 22 however however ADV cjel-3474 935 23 , , PUNCT cjel-3474 935 24 is be AUX cjel-3474 935 25 that that SCONJ cjel-3474 935 26 there there PRON cjel-3474 935 27 does do AUX cjel-3474 935 28 not not PART cjel-3474 935 29 appear appear VERB cjel-3474 935 30 to to PART cjel-3474 935 31 be be AUX cjel-3474 935 32 a a DET cjel-3474 935 33 quantifiable quantifiable ADJ cjel-3474 935 34 conservation conservation NOUN cjel-3474 935 35 value value NOUN cjel-3474 935 36 upon upon SCONJ cjel-3474 935 37 which which PRON cjel-3474 935 38 a a DET cjel-3474 935 39 tax tax NOUN cjel-3474 935 40 benefit benefit NOUN cjel-3474 935 41 could could AUX cjel-3474 935 42 reliably reliably ADV cjel-3474 935 43 be be AUX cjel-3474 935 44 based base VERB cjel-3474 935 45 . . PUNCT cjel-3474 936 1 how how SCONJ cjel-3474 936 2 does do AUX cjel-3474 936 3 one one PRON cjel-3474 936 4 reduce reduce VERB cjel-3474 936 5 endangered endangered ADJ cjel-3474 936 6 species specie NOUN cjel-3474 936 7 protection protection NOUN cjel-3474 936 8 to to ADP cjel-3474 936 9 a a DET cjel-3474 936 10 number number NOUN cjel-3474 936 11 for for ADP cjel-3474 936 12 tax tax NOUN cjel-3474 936 13 purposes purpose NOUN cjel-3474 936 14 ? ? PUNCT cjel-3474 937 1 or or CCONJ cjel-3474 937 2 the the DET cjel-3474 937 3 scenic scenic ADJ cjel-3474 937 4 benefits benefit NOUN cjel-3474 937 5 of of ADP cjel-3474 937 6 an an DET cjel-3474 937 7 open open ADJ cjel-3474 937 8 space space NOUN cjel-3474 937 9 easement easement NOUN cjel-3474 937 10 ? ? PUNCT cjel-3474 938 1 or or CCONJ cjel-3474 938 2 preservation preservation NOUN cjel-3474 938 3 of of ADP cjel-3474 938 4 a a DET cjel-3474 938 5 historically historically ADV cjel-3474 938 6 important important ADJ cjel-3474 938 7 land land NOUN cjel-3474 938 8 area area NOUN cjel-3474 938 9 ? ? PUNCT cjel-3474 939 1 as as SCONJ cjel-3474 939 2 a a DET cjel-3474 939 3 general general ADJ cjel-3474 939 4 matter matter NOUN cjel-3474 939 5 , , PUNCT cjel-3474 939 6 conservation conservation NOUN cjel-3474 939 7 value value NOUN cjel-3474 939 8 , , PUNCT cjel-3474 939 9 unlike unlike ADP cjel-3474 939 10 market market NOUN cjel-3474 939 11 value value NOUN cjel-3474 939 12 , , PUNCT cjel-3474 939 13 is be AUX cjel-3474 939 14 qualitative qualitative ADJ cjel-3474 939 15 , , PUNCT cjel-3474 939 16 not not PART cjel-3474 939 17 quantitative.151 quantitative.151 NOUN cjel-3474 939 18 indeed indeed ADV cjel-3474 939 19 , , PUNCT cjel-3474 939 20 it it PRON cjel-3474 939 21 is be AUX cjel-3474 939 22 precisely precisely ADV cjel-3474 939 23 this this DET cjel-3474 939 24 problem problem NOUN cjel-3474 939 25 of of ADP cjel-3474 939 26 valuing value VERB cjel-3474 939 27 conservation conservation NOUN cjel-3474 939 28 that that PRON cjel-3474 939 29 led lead VERB cjel-3474 939 30 to to ADP cjel-3474 939 31 use use NOUN cjel-3474 939 32 of of ADP cjel-3474 939 33 lost lose VERB cjel-3474 939 34 economic economic ADJ cjel-3474 939 35 development development NOUN cjel-3474 939 36 value value NOUN cjel-3474 939 37 as as ADP cjel-3474 939 38 the the DET cjel-3474 939 39 measure measure NOUN cjel-3474 939 40 for for ADP cjel-3474 939 41 the the DET cjel-3474 939 42 deduction deduction NOUN cjel-3474 939 43 in in ADP cjel-3474 939 44 the the DET cjel-3474 939 45 first first ADJ cjel-3474 939 46 place152 place152 PROPN cjel-3474 939 47 — — PUNCT cjel-3474 939 48 as as ADV cjel-3474 939 49 well well ADV cjel-3474 939 50 as as ADP cjel-3474 939 51 the the DET cjel-3474 939 52 resulting result VERB cjel-3474 939 53 confusion confusion NOUN cjel-3474 939 54 . . PUNCT cjel-3474 940 1 so so ADV cjel-3474 940 2 , , PUNCT cjel-3474 940 3 although although SCONJ cjel-3474 940 4 a a DET cjel-3474 940 5 theoretically theoretically ADV cjel-3474 940 6 preferable preferable ADJ cjel-3474 940 7 measure measure NOUN cjel-3474 940 8 for for ADP cjel-3474 940 9 the the DET cjel-3474 940 10 tax tax NOUN cjel-3474 940 11 benefit benefit NOUN cjel-3474 940 12 is be AUX cjel-3474 940 13 the the DET cjel-3474 940 14 conservation conservation NOUN cjel-3474 940 15 value value NOUN cjel-3474 940 16 of of ADP cjel-3474 940 17 the the DET cjel-3474 940 18 contribution contribution NOUN cjel-3474 940 19 , , PUNCT cjel-3474 940 20 an an DET cjel-3474 940 21 exact exact ADJ cjel-3474 940 22 rendering rendering NOUN cjel-3474 940 23 of of ADP cjel-3474 940 24 conservation conservation NOUN cjel-3474 940 25 value value NOUN cjel-3474 940 26 probably probably ADV cjel-3474 940 27 is be AUX cjel-3474 940 28 even even ADV cjel-3474 940 29 more more ADV cjel-3474 940 30 prone prone ADJ cjel-3474 940 31 to to ADP cjel-3474 940 32 uncertainty uncertainty NOUN cjel-3474 940 33 and and CCONJ cjel-3474 940 34 manipulation manipulation NOUN cjel-3474 940 35 than than SCONJ cjel-3474 940 36 lost lose VERB cjel-3474 940 37 economic economic ADJ cjel-3474 940 38 development development NOUN cjel-3474 940 39 value value NOUN cjel-3474 940 40 . . PUNCT cjel-3474 941 1 the the DET cjel-3474 941 2 difficulty difficulty NOUN cjel-3474 941 3 of of ADP cjel-3474 941 4 quantifying quantify VERB cjel-3474 941 5 conservation conservation NOUN cjel-3474 941 6 value value NOUN cjel-3474 941 7 also also ADV cjel-3474 941 8 makes make VERB cjel-3474 941 9 reducing reduce VERB cjel-3474 941 10 the the DET cjel-3474 941 11 conservation conservation NOUN cjel-3474 941 12 easement easement ADJ cjel-3474 941 13 tax tax NOUN cjel-3474 941 14 expenditure expenditure NOUN cjel-3474 941 15 to to ADP cjel-3474 941 16 a a DET cjel-3474 941 17 question question NOUN cjel-3474 941 18 of of ADP cjel-3474 941 19 efficiency efficiency NOUN cjel-3474 941 20 somewhat somewhat ADV cjel-3474 941 21 incongruous incongruous ADJ cjel-3474 941 22 . . PUNCT cjel-3474 942 1 without without ADP cjel-3474 942 2 a a DET cjel-3474 942 3 doubt doubt NOUN cjel-3474 942 4 , , PUNCT cjel-3474 942 5 policymakers policymaker NOUN cjel-3474 942 6 seek seek VERB cjel-3474 942 7 confidence confidence NOUN cjel-3474 942 8 that that SCONJ cjel-3474 942 9 an an DET cjel-3474 942 10 expenditure expenditure NOUN cjel-3474 942 11 is be AUX cjel-3474 942 12 efficient efficient ADJ cjel-3474 942 13 , , PUNCT cjel-3474 942 14 on on ADP cjel-3474 942 15 a a DET cjel-3474 942 16 programmatic programmatic NOUN cjel-3474 942 17 or or CCONJ cjel-3474 942 18 a a DET cjel-3474 942 19 transactional transactional ADJ cjel-3474 942 20 basis basis NOUN cjel-3474 942 21 . . PUNCT cjel-3474 943 1 but but CCONJ cjel-3474 943 2 when when SCONJ cjel-3474 943 3 a a DET cjel-3474 943 4 program program NOUN cjel-3474 943 5 ’s ’s PART cjel-3474 943 6 149 149 NUM cjel-3474 943 7 . . PUNCT cjel-3474 944 1 see see VERB cjel-3474 944 2 supra supra PROPN cjel-3474 944 3 notes note VERB cjel-3474 944 4 42–45 42–45 PROPN cjel-3474 944 5 . . PROPN cjel-3474 944 6 150 150 NUM cjel-3474 944 7 . . PUNCT cjel-3474 944 8 accord accord PROPN cjel-3474 944 9 halperin halperin PROPN cjel-3474 944 10 , , PUNCT cjel-3474 944 11 supra supra PROPN cjel-3474 944 12 note note PROPN cjel-3474 944 13 14 14 NUM cjel-3474 944 14 , , PUNCT cjel-3474 944 15 at at ADP cjel-3474 944 16 41 41 NUM cjel-3474 944 17 ( ( PUNCT cjel-3474 944 18 noting note VERB cjel-3474 944 19 that that SCONJ cjel-3474 944 20 “ " PUNCT cjel-3474 944 21 [ [ X cjel-3474 944 22 t]he t]he ADV cjel-3474 944 23 focus focus NOUN cjel-3474 944 24 should should AUX cjel-3474 944 25 be be AUX cjel-3474 944 26 on on ADP cjel-3474 944 27 actual actual ADJ cjel-3474 944 28 benefit benefit NOUN cjel-3474 944 29 to to ADP cjel-3474 944 30 the the DET cjel-3474 944 31 public public NOUN cjel-3474 944 32 ” " PUNCT cjel-3474 944 33 and and CCONJ cjel-3474 944 34 not not PART cjel-3474 944 35 in in ADP cjel-3474 944 36 the the DET cjel-3474 944 37 diminution diminution NOUN cjel-3474 944 38 in in ADP cjel-3474 944 39 value value NOUN cjel-3474 944 40 to to ADP cjel-3474 944 41 the the DET cjel-3474 944 42 donor donor NOUN cjel-3474 944 43 ) ) PUNCT cjel-3474 944 44 . . PUNCT cjel-3474 945 1 151 151 NUM cjel-3474 945 2 . . PUNCT cjel-3474 946 1 efforts effort NOUN cjel-3474 946 2 are be AUX cjel-3474 946 3 being be AUX cjel-3474 946 4 made make VERB cjel-3474 946 5 to to PART cjel-3474 946 6 quantify quantify VERB cjel-3474 946 7 conservation conservation NOUN cjel-3474 946 8 benefits benefit NOUN cjel-3474 946 9 . . PUNCT cjel-3474 947 1 see see VERB cjel-3474 947 2 supra supra PROPN cjel-3474 947 3 part part PROPN cjel-3474 947 4 i.b.4 i.b.4 PROPN cjel-3474 947 5 . . PUNCT cjel-3474 948 1 as as SCONJ cjel-3474 948 2 discussed discuss VERB cjel-3474 948 3 in in ADP cjel-3474 948 4 part part NOUN cjel-3474 948 5 iii iii NOUN cjel-3474 948 6 , , PUNCT cjel-3474 948 7 such such ADJ cjel-3474 948 8 efforts effort NOUN cjel-3474 948 9 should should AUX cjel-3474 948 10 be be AUX cjel-3474 948 11 encouraged encourage VERB cjel-3474 948 12 through through ADP cjel-3474 948 13 eligibility eligibility NOUN cjel-3474 948 14 for for ADP cjel-3474 948 15 a a DET cjel-3474 948 16 more more ADV cjel-3474 948 17 valuable valuable ADJ cjel-3474 948 18 tax tax NOUN cjel-3474 948 19 benefit benefit NOUN cjel-3474 948 20 . . PUNCT cjel-3474 949 1 152 152 NUM cjel-3474 949 2 . . PUNCT cjel-3474 950 1 see see VERB cjel-3474 950 2 mclaughlin mclaughlin PROPN cjel-3474 950 3 , , PUNCT cjel-3474 950 4 supra supra PROPN cjel-3474 950 5 note note NOUN cjel-3474 950 6 2 2 NUM cjel-3474 950 7 , , PUNCT cjel-3474 950 8 at at ADP cjel-3474 950 9 68–69 68–69 NUM cjel-3474 950 10 . . PUNCT cjel-3474 951 1 38 38 NUM cjel-3474 951 2 columbia columbia PROPN cjel-3474 951 3 journal journal NOUN cjel-3474 951 4 of of ADP cjel-3474 951 5 environmental environmental ADJ cjel-3474 951 6 law law NOUN cjel-3474 952 1 [ [ X cjel-3474 952 2 vol vol NOUN cjel-3474 952 3 . . PUNCT cjel-3474 953 1 37:1 37:1 NUM cjel-3474 953 2     SPACE cjel-3474 953 3 benefits benefit NOUN cjel-3474 953 4 can can AUX cjel-3474 953 5 not not PART cjel-3474 953 6 reasonably reasonably ADV cjel-3474 953 7 be be AUX cjel-3474 953 8 quantified quantify VERB cjel-3474 953 9 and and CCONJ cjel-3474 953 10 compared compare VERB cjel-3474 953 11 to to ADP cjel-3474 953 12 a a DET cjel-3474 953 13 program program NOUN cjel-3474 953 14 ’s ’s PART cjel-3474 953 15 costs cost NOUN cjel-3474 953 16 , , PUNCT cjel-3474 953 17 the the DET cjel-3474 953 18 answer answer NOUN cjel-3474 953 19 should should AUX cjel-3474 953 20 not not PART cjel-3474 953 21 be be AUX cjel-3474 953 22 to to PART cjel-3474 953 23 abandon abandon VERB cjel-3474 953 24 the the DET cjel-3474 953 25 program program NOUN cjel-3474 953 26 . . PUNCT cjel-3474 954 1 instead instead ADV cjel-3474 954 2 , , PUNCT cjel-3474 954 3 steps step NOUN cjel-3474 954 4 should should AUX cjel-3474 954 5 be be AUX cjel-3474 954 6 taken take VERB cjel-3474 954 7 to to PART cjel-3474 954 8 foster foster VERB cjel-3474 954 9 greater great ADJ cjel-3474 954 10 confidence confidence NOUN cjel-3474 954 11 in in ADP cjel-3474 954 12 the the DET cjel-3474 954 13 program program NOUN cjel-3474 954 14 ’s ’s PART cjel-3474 954 15 benefits benefit NOUN cjel-3474 954 16 . . PUNCT cjel-3474 955 1 4 4 X cjel-3474 955 2 . . X cjel-3474 955 3 possible possible ADJ cjel-3474 955 4 alternative alternative ADJ cjel-3474 955 5 measures measure NOUN cjel-3474 955 6 : : PUNCT cjel-3474 955 7 a a DET cjel-3474 955 8 percentage percentage NOUN cjel-3474 955 9 of of ADP cjel-3474 955 10 the the DET cjel-3474 955 11 value value NOUN cjel-3474 955 12 of of ADP cjel-3474 955 13 the the DET cjel-3474 955 14 entire entire ADJ cjel-3474 955 15 interest interest NOUN cjel-3474 955 16 or or CCONJ cjel-3474 955 17 cost cost NOUN cjel-3474 955 18 - - PUNCT cjel-3474 955 19 basis basis NOUN cjel-3474 955 20 if if SCONJ cjel-3474 955 21 neither neither PRON cjel-3474 955 22 lost lose VERB cjel-3474 955 23 economic economic ADJ cjel-3474 955 24 development development NOUN cjel-3474 955 25 value value NOUN cjel-3474 955 26 nor nor CCONJ cjel-3474 955 27 conservation conservation NOUN cjel-3474 955 28 value value NOUN cjel-3474 955 29 is be AUX cjel-3474 955 30 to to PART cjel-3474 955 31 be be AUX cjel-3474 955 32 used use VERB cjel-3474 955 33 as as ADP cjel-3474 955 34 the the DET cjel-3474 955 35 measure measure NOUN cjel-3474 955 36 , , PUNCT cjel-3474 955 37 what what PRON cjel-3474 955 38 other other ADJ cjel-3474 955 39 measures measure NOUN cjel-3474 955 40 are be AUX cjel-3474 955 41 available available ADJ cjel-3474 955 42 ? ? PUNCT cjel-3474 956 1 one one NUM cjel-3474 956 2 candidate candidate NOUN cjel-3474 956 3 is be AUX cjel-3474 956 4 a a DET cjel-3474 956 5 percentage percentage NOUN cjel-3474 956 6 of of ADP cjel-3474 956 7 the the DET cjel-3474 956 8 value value NOUN cjel-3474 956 9 of of ADP cjel-3474 956 10 the the DET cjel-3474 956 11 entire entire ADJ cjel-3474 956 12 property property NOUN cjel-3474 956 13 to to PART cjel-3474 956 14 which which PRON cjel-3474 956 15 the the DET cjel-3474 956 16 easement easement NOUN cjel-3474 956 17 relates relate VERB cjel-3474 956 18 . . PUNCT cjel-3474 957 1 an an DET cjel-3474 957 2 immediate immediate ADJ cjel-3474 957 3 benefit benefit NOUN cjel-3474 957 4 of of ADP cjel-3474 957 5 basing base VERB cjel-3474 957 6 the the DET cjel-3474 957 7 deduction deduction NOUN cjel-3474 957 8 on on ADP cjel-3474 957 9 the the DET cjel-3474 957 10 value value NOUN cjel-3474 957 11 of of ADP cjel-3474 957 12 the the DET cjel-3474 957 13 entire entire ADJ cjel-3474 957 14 interest interest NOUN cjel-3474 957 15 would would AUX cjel-3474 957 16 be be AUX cjel-3474 957 17 to to PART cjel-3474 957 18 eliminate eliminate VERB cjel-3474 957 19 reliance reliance NOUN cjel-3474 957 20 on on ADP cjel-3474 957 21 an an DET cjel-3474 957 22 unverifiable unverifiable ADJ cjel-3474 957 23 , , PUNCT cjel-3474 957 24 largely largely ADV cjel-3474 957 25 fictional fictional ADJ cjel-3474 957 26 , , PUNCT cjel-3474 957 27 and and CCONJ cjel-3474 957 28 not not PART cjel-3474 957 29 very very ADV cjel-3474 957 30 informative informative ADJ cjel-3474 957 31 number number NOUN cjel-3474 957 32 ( ( PUNCT cjel-3474 957 33 i.e. i.e. X cjel-3474 957 34 , , PUNCT cjel-3474 957 35 lost lose VERB cjel-3474 957 36 economic economic ADJ cjel-3474 957 37 development development NOUN cjel-3474 957 38 value value NOUN cjel-3474 957 39 ) ) PUNCT cjel-3474 957 40 as as ADP cjel-3474 957 41 the the DET cjel-3474 957 42 measure measure NOUN cjel-3474 957 43 of of ADP cjel-3474 957 44 the the DET cjel-3474 957 45 tax tax NOUN cjel-3474 957 46 benefit benefit NOUN cjel-3474 957 47 . . PUNCT cjel-3474 958 1 valuation valuation NOUN cjel-3474 958 2 would would AUX cjel-3474 958 3 still still ADV cjel-3474 958 4 be be AUX cjel-3474 958 5 required require VERB cjel-3474 958 6 , , PUNCT cjel-3474 958 7 but but CCONJ cjel-3474 958 8 the the DET cjel-3474 958 9 valuation valuation NOUN cjel-3474 958 10 would would AUX cjel-3474 958 11 be be AUX cjel-3474 958 12 of of ADP cjel-3474 958 13 the the DET cjel-3474 958 14 entire entire ADJ cjel-3474 958 15 property property NOUN cjel-3474 958 16 interest interest NOUN cjel-3474 958 17 , , PUNCT cjel-3474 958 18 which which PRON cjel-3474 958 19 is be AUX cjel-3474 958 20 a a DET cjel-3474 958 21 much much ADV cjel-3474 958 22 more more ADJ cjel-3474 958 23 objective objective ADJ cjel-3474 958 24 figure figure NOUN cjel-3474 958 25 than than ADP cjel-3474 958 26 the the DET cjel-3474 958 27 valuation valuation NOUN cjel-3474 958 28 of of ADP cjel-3474 958 29 a a DET cjel-3474 958 30 conservation conservation NOUN cjel-3474 958 31 easement easement NOUN cjel-3474 958 32 . . PUNCT cjel-3474 959 1 once once ADV cjel-3474 959 2 the the DET cjel-3474 959 3 value value NOUN cjel-3474 959 4 was be AUX cjel-3474 959 5 determined determine VERB cjel-3474 959 6 , , PUNCT cjel-3474 959 7 a a DET cjel-3474 959 8 set set ADJ cjel-3474 959 9 percentage percentage NOUN cjel-3474 959 10 of of ADP cjel-3474 959 11 the the DET cjel-3474 959 12 value value NOUN cjel-3474 959 13 could could AUX cjel-3474 959 14 be be AUX cjel-3474 959 15 calculated calculate VERB cjel-3474 959 16 to to PART cjel-3474 959 17 arrive arrive VERB cjel-3474 959 18 at at ADP cjel-3474 959 19 the the DET cjel-3474 959 20 amount amount NOUN cjel-3474 959 21 of of ADP cjel-3474 959 22 the the DET cjel-3474 959 23 tax tax NOUN cjel-3474 959 24 benefit benefit NOUN cjel-3474 959 25 . . PUNCT cjel-3474 960 1 importantly importantly ADV cjel-3474 960 2 , , PUNCT cjel-3474 960 3 there there PRON cjel-3474 960 4 would would AUX cjel-3474 960 5 be be AUX cjel-3474 960 6 no no DET cjel-3474 960 7 “ " PUNCT cjel-3474 960 8 after after ADP cjel-3474 960 9 ” " PUNCT cjel-3474 960 10 valuation valuation NOUN cjel-3474 960 11 , , PUNCT cjel-3474 960 12 no no DET cjel-3474 960 13 need need NOUN cjel-3474 960 14 to to PART cjel-3474 960 15 factor factor VERB cjel-3474 960 16 in in ADP cjel-3474 960 17 assumptions assumption NOUN cjel-3474 960 18 about about ADP cjel-3474 960 19 the the DET cjel-3474 960 20 likelihood likelihood NOUN cjel-3474 960 21 of of ADP cjel-3474 960 22 development development NOUN cjel-3474 960 23 , , PUNCT cjel-3474 960 24 and and CCONJ cjel-3474 960 25 no no DET cjel-3474 960 26 use use NOUN cjel-3474 960 27 of of ADP cjel-3474 960 28 subdivision subdivision NOUN cjel-3474 960 29 development development NOUN cjel-3474 960 30 analysis153 analysis153 PROPN cjel-3474 960 31 or or CCONJ cjel-3474 960 32 other other ADJ cjel-3474 960 33 questionable questionable ADJ cjel-3474 960 34 methods method NOUN cjel-3474 960 35 of of ADP cjel-3474 960 36 valuation valuation NOUN cjel-3474 960 37 . . PUNCT cjel-3474 961 1 another another DET cjel-3474 961 2 benefit benefit NOUN cjel-3474 961 3 of of ADP cjel-3474 961 4 using use VERB cjel-3474 961 5 the the DET cjel-3474 961 6 value value NOUN cjel-3474 961 7 of of ADP cjel-3474 961 8 the the DET cjel-3474 961 9 entire entire ADJ cjel-3474 961 10 interest interest NOUN cjel-3474 961 11 would would AUX cjel-3474 961 12 be be AUX cjel-3474 961 13 that that SCONJ cjel-3474 961 14 resources resource NOUN cjel-3474 961 15 currently currently ADV cjel-3474 961 16 devoted devote VERB cjel-3474 961 17 to to ADP cjel-3474 961 18 contesting contest VERB cjel-3474 961 19 easement easement ADJ cjel-3474 961 20 values value NOUN cjel-3474 961 21 could could AUX cjel-3474 961 22 be be AUX cjel-3474 961 23 spent spend VERB cjel-3474 961 24 on on ADP cjel-3474 961 25 the the DET cjel-3474 961 26 conservation conservation NOUN cjel-3474 961 27 benefit benefit NOUN cjel-3474 961 28 side side NOUN cjel-3474 961 29 of of ADP cjel-3474 961 30 the the DET cjel-3474 961 31 equation equation NOUN cjel-3474 961 32 . . PUNCT cjel-3474 962 1 as as SCONJ cjel-3474 962 2 noted note VERB cjel-3474 962 3 in in ADP cjel-3474 962 4 part part NOUN cjel-3474 962 5 i i PROPN cjel-3474 962 6 , , PUNCT cjel-3474 962 7 considerable considerable ADJ cjel-3474 962 8 administrative administrative ADJ cjel-3474 962 9 effort effort NOUN cjel-3474 962 10 is be AUX cjel-3474 962 11 currently currently ADV cjel-3474 962 12 spent spend VERB cjel-3474 962 13 pinning pin VERB cjel-3474 962 14 down down ADP cjel-3474 962 15 the the DET cjel-3474 962 16 lost lose VERB cjel-3474 962 17 economic economic ADJ cjel-3474 962 18 development development NOUN cjel-3474 962 19 value value NOUN cjel-3474 962 20 . . PUNCT cjel-3474 963 1 if if SCONJ cjel-3474 963 2 similar similar ADJ cjel-3474 963 3 resources resource NOUN cjel-3474 963 4 were be AUX cjel-3474 963 5 directed direct VERB cjel-3474 963 6 toward toward ADP cjel-3474 963 7 ensuring ensure VERB cjel-3474 963 8 conservation conservation NOUN cjel-3474 963 9 benefit benefit NOUN cjel-3474 963 10 , , PUNCT cjel-3474 963 11 there there PRON cjel-3474 963 12 should should AUX cjel-3474 963 13 be be AUX cjel-3474 963 14 greater great ADJ cjel-3474 963 15 assurances assurance NOUN cjel-3474 963 16 than than SCONJ cjel-3474 963 17 currently currently ADV cjel-3474 963 18 exist exist VERB cjel-3474 963 19 that that SCONJ cjel-3474 963 20 the the DET cjel-3474 963 21 public public ADJ cjel-3474 963 22 purposes purpose NOUN cjel-3474 963 23 of of ADP cjel-3474 963 24 the the DET cjel-3474 963 25 program program NOUN cjel-3474 963 26 were be AUX cjel-3474 963 27 being be AUX cjel-3474 963 28 met meet VERB cjel-3474 963 29 . . PUNCT cjel-3474 964 1 in in ADP cjel-3474 964 2 addition addition NOUN cjel-3474 964 3 , , PUNCT cjel-3474 964 4 taxpayers taxpayer NOUN cjel-3474 964 5 also also ADV cjel-3474 964 6 would would AUX cjel-3474 964 7 have have VERB cjel-3474 964 8 greater great ADJ cjel-3474 964 9 certainty certainty NOUN cjel-3474 964 10 about about ADP cjel-3474 964 11 the the DET cjel-3474 964 12 amount amount NOUN cjel-3474 964 13 of of ADP cjel-3474 964 14 the the DET cjel-3474 964 15 available available ADJ cjel-3474 964 16 tax tax NOUN cjel-3474 964 17 benefit benefit NOUN cjel-3474 964 18 in in ADP cjel-3474 964 19 deciding decide VERB cjel-3474 964 20 whether whether SCONJ cjel-3474 964 21 to to PART cjel-3474 964 22 contribute contribute VERB cjel-3474 964 23 an an DET cjel-3474 964 24 easement easement NOUN cjel-3474 964 25 . . PUNCT cjel-3474 965 1 further far ADV cjel-3474 965 2 , , PUNCT cjel-3474 965 3 eliminating eliminate VERB cjel-3474 965 4 reliance reliance NOUN cjel-3474 965 5 on on ADP cjel-3474 965 6 lost lose VERB cjel-3474 965 7 economic economic ADJ cjel-3474 965 8 development development NOUN cjel-3474 965 9 value value NOUN cjel-3474 965 10 would would AUX cjel-3474 965 11 also also ADV cjel-3474 965 12 dramatically dramatically ADV cjel-3474 965 13 reduce reduce VERB cjel-3474 965 14 one one NUM cjel-3474 965 15 main main ADJ cjel-3474 965 16 avenue avenue NOUN cjel-3474 965 17 of of ADP cjel-3474 965 18 abuse abuse NOUN cjel-3474 965 19 of of ADP cjel-3474 965 20 the the DET cjel-3474 965 21 easement easement ADJ cjel-3474 965 22 program program NOUN cjel-3474 965 23 . . PUNCT cjel-3474 966 1 with with ADP cjel-3474 966 2 less less ADJ cjel-3474 966 3 gaming gaming NOUN cjel-3474 966 4 possible possible ADJ cjel-3474 966 5 through through ADP cjel-3474 966 6 valuation valuation NOUN cjel-3474 966 7 , , PUNCT cjel-3474 966 8 and and CCONJ cjel-3474 966 9 more more ADJ cjel-3474 966 10 enforcement enforcement NOUN cjel-3474 966 11 focus focus NOUN cjel-3474 966 12 on on ADP cjel-3474 966 13 conservation conservation NOUN cjel-3474 966 14 benefits benefit NOUN cjel-3474 966 15 , , PUNCT cjel-3474 966 16 there there PRON cjel-3474 966 17 would would AUX cjel-3474 966 18 be be AUX cjel-3474 966 19 fewer few ADJ cjel-3474 966 20 opportunities opportunity NOUN cjel-3474 966 21 for for ADP cjel-3474 966 22 abuse abuse NOUN cjel-3474 966 23 , , PUNCT cjel-3474 966 24 thus thus ADV cjel-3474 966 25 decreasing decrease VERB cjel-3474 966 26 the the DET cjel-3474 966 27 considerable considerable ADJ cjel-3474 966 28 reputational reputational ADJ cjel-3474 966 29 costs cost NOUN cjel-3474 966 30 of of ADP cjel-3474 966 31 the the DET cjel-3474 966 32 153 153 NUM cjel-3474 966 33 . . PUNCT cjel-3474 967 1 see see VERB cjel-3474 967 2 supra supra PROPN cjel-3474 967 3 note note PROPN cjel-3474 967 4 40 40 NUM cjel-3474 967 5 . . PUNCT cjel-3474 968 1 2012 2012 NUM cjel-3474 968 2 ] ] PUNCT cjel-3474 968 3 the the DET cjel-3474 968 4 conservation conservation NOUN cjel-3474 968 5 easement easement ADJ cjel-3474 968 6 tax tax NOUN cjel-3474 968 7 expenditure expenditure NOUN cjel-3474 968 8 39 39 NUM cjel-3474 968 9     SPACE cjel-3474 968 10 program program NOUN cjel-3474 968 11 . . PUNCT cjel-3474 969 1 an an DET cjel-3474 969 2 important important ADJ cjel-3474 969 3 objection objection NOUN cjel-3474 969 4 to to ADP cjel-3474 969 5 awarding award VERB cjel-3474 969 6 the the DET cjel-3474 969 7 tax tax NOUN cjel-3474 969 8 benefit benefit NOUN cjel-3474 969 9 based base VERB cjel-3474 969 10 on on ADP cjel-3474 969 11 a a DET cjel-3474 969 12 percentage percentage NOUN cjel-3474 969 13 of of ADP cjel-3474 969 14 the the DET cjel-3474 969 15 value value NOUN cjel-3474 969 16 of of ADP cjel-3474 969 17 the the DET cjel-3474 969 18 entire entire ADJ cjel-3474 969 19 interest interest NOUN cjel-3474 969 20 , , PUNCT cjel-3474 969 21 however however ADV cjel-3474 969 22 , , PUNCT cjel-3474 969 23 is be AUX cjel-3474 969 24 that that SCONJ cjel-3474 969 25 without without ADP cjel-3474 969 26 additional additional ADJ cjel-3474 969 27 rules rule NOUN cjel-3474 969 28 , , PUNCT cjel-3474 969 29 there there PRON cjel-3474 969 30 could could AUX cjel-3474 969 31 be be AUX cjel-3474 969 32 a a DET cjel-3474 969 33 new new ADJ cjel-3474 969 34 avenue avenue NOUN cjel-3474 969 35 for for ADP cjel-3474 969 36 abuse.154 abuse.154 NOUN cjel-3474 969 37 taxpayers taxpayer NOUN cjel-3474 969 38 could could AUX cjel-3474 969 39 have have VERB cjel-3474 969 40 an an DET cjel-3474 969 41 incentive incentive NOUN cjel-3474 969 42 to to PART cjel-3474 969 43 design design VERB cjel-3474 969 44 easements easement NOUN cjel-3474 969 45 with with ADP cjel-3474 969 46 the the DET cjel-3474 969 47 weakest weak ADJ cjel-3474 969 48 possible possible ADJ cjel-3474 969 49 conservation conservation NOUN cjel-3474 969 50 purposes purpose NOUN cjel-3474 969 51 , , PUNCT cjel-3474 969 52 with with ADP cjel-3474 969 53 a a DET cjel-3474 969 54 guarantee guarantee NOUN cjel-3474 969 55 that that SCONJ cjel-3474 969 56 no no ADV cjel-3474 969 57 matter matter ADV cjel-3474 969 58 how how SCONJ cjel-3474 969 59 weak weak ADJ cjel-3474 969 60 the the DET cjel-3474 969 61 easement easement NOUN cjel-3474 969 62 , , PUNCT cjel-3474 969 63 a a DET cjel-3474 969 64 deduction deduction NOUN cjel-3474 969 65 equal equal ADJ cjel-3474 969 66 to to ADP cjel-3474 969 67 a a DET cjel-3474 969 68 set set ADJ cjel-3474 969 69 percentage percentage NOUN cjel-3474 969 70 of of ADP cjel-3474 969 71 the the DET cjel-3474 969 72 property property NOUN cjel-3474 969 73 ’s ’s PART cjel-3474 969 74 overall overall ADJ cjel-3474 969 75 value value NOUN cjel-3474 969 76 would would AUX cjel-3474 969 77 be be AUX cjel-3474 969 78 awarded award VERB cjel-3474 969 79 . . PUNCT cjel-3474 970 1 in in ADP cjel-3474 970 2 such such ADJ cjel-3474 970 3 cases case NOUN cjel-3474 970 4 , , PUNCT cjel-3474 970 5 the the DET cjel-3474 970 6 irs irs PROPN cjel-3474 970 7 would would AUX cjel-3474 970 8 be be AUX cjel-3474 970 9 denied deny VERB cjel-3474 970 10 a a DET cjel-3474 970 11 weapon weapon NOUN cjel-3474 970 12 to to PART cjel-3474 970 13 debate debate VERB cjel-3474 970 14 the the DET cjel-3474 970 15 easement easement NOUN cjel-3474 970 16 through through ADP cjel-3474 970 17 a a DET cjel-3474 970 18 valuation valuation NOUN cjel-3474 970 19 challenge challenge NOUN cjel-3474 970 20 . . PUNCT cjel-3474 971 1 admittedly admittedly ADV cjel-3474 971 2 , , PUNCT cjel-3474 971 3 this this DET cjel-3474 971 4 risk risk NOUN cjel-3474 971 5 is be AUX cjel-3474 971 6 real.155 real.155 VERB cjel-3474 971 7 as as SCONJ cjel-3474 971 8 discussed discuss VERB cjel-3474 971 9 in in ADP cjel-3474 971 10 greater great ADJ cjel-3474 971 11 detail detail NOUN cjel-3474 971 12 in in ADP cjel-3474 971 13 part part PROPN cjel-3474 971 14 iii iii NOUN cjel-3474 971 15 , , PUNCT cjel-3474 971 16 this this DET cjel-3474 971 17 risk risk NOUN cjel-3474 971 18 must must AUX cjel-3474 971 19 be be AUX cjel-3474 971 20 countered counter VERB cjel-3474 971 21 by by ADP cjel-3474 971 22 strengthening strengthen VERB cjel-3474 971 23 the the DET cjel-3474 971 24 requirements requirement NOUN cjel-3474 971 25 of of ADP cjel-3474 971 26 contributed contribute VERB cjel-3474 971 27 easements easement NOUN cjel-3474 971 28 , , PUNCT cjel-3474 971 29 and and CCONJ cjel-3474 971 30 by by ADP cjel-3474 971 31 providing provide VERB cjel-3474 971 32 for for ADP cjel-3474 971 33 different different ADJ cjel-3474 971 34 percentages percentage NOUN cjel-3474 971 35 based base VERB cjel-3474 971 36 on on ADP cjel-3474 971 37 the the DET cjel-3474 971 38 conservation conservation NOUN cjel-3474 971 39 value value NOUN cjel-3474 971 40 of of ADP cjel-3474 971 41 the the DET cjel-3474 971 42 contribution contribution NOUN cjel-3474 971 43 , , PUNCT cjel-3474 971 44 which which PRON cjel-3474 971 45 in in ADP cjel-3474 971 46 some some DET cjel-3474 971 47 cases case NOUN cjel-3474 971 48 should should AUX cjel-3474 971 49 be be AUX cjel-3474 971 50 quite quite ADV cjel-3474 971 51 low low ADJ cjel-3474 971 52 . . PUNCT cjel-3474 972 1 the the DET cjel-3474 972 2 risk risk NOUN cjel-3474 972 3 suggests suggest VERB cjel-3474 972 4 that that SCONJ cjel-3474 972 5 another another DET cjel-3474 972 6 alternative alternative ADJ cjel-3474 972 7 measure measure NOUN cjel-3474 972 8 for for ADP cjel-3474 972 9 the the DET cjel-3474 972 10 deduction deduction NOUN cjel-3474 972 11 should should AUX cjel-3474 972 12 be be AUX cjel-3474 972 13 considered consider VERB cjel-3474 972 14 . . PUNCT cjel-3474 973 1 namely namely ADV cjel-3474 973 2 , , PUNCT cjel-3474 973 3 the the DET cjel-3474 973 4 deduction deduction NOUN cjel-3474 973 5 could could AUX cjel-3474 973 6 equal equal VERB cjel-3474 973 7 a a DET cjel-3474 973 8 percentage percentage NOUN cjel-3474 973 9 of of ADP cjel-3474 973 10 the the DET cjel-3474 973 11 donor donor NOUN cjel-3474 973 12 ’s ’s PART cjel-3474 973 13 basis basis NOUN cjel-3474 973 14 in in ADP cjel-3474 973 15 the the DET cjel-3474 973 16 underlying underlie VERB cjel-3474 973 17 property property NOUN cjel-3474 973 18 . . PUNCT cjel-3474 974 1 in in ADP cjel-3474 974 2 general general ADJ cjel-3474 974 3 , , PUNCT cjel-3474 974 4 the the DET cjel-3474 974 5 basis basis NOUN cjel-3474 974 6 of of ADP cjel-3474 974 7 property property NOUN cjel-3474 974 8 is be AUX cjel-3474 974 9 its its PRON cjel-3474 974 10 cost cost NOUN cjel-3474 974 11 and and CCONJ cjel-3474 974 12 represents represent VERB cjel-3474 974 13 the the DET cjel-3474 974 14 amount amount NOUN cjel-3474 974 15 that that PRON cjel-3474 974 16 is be AUX cjel-3474 974 17 not not PART cjel-3474 974 18 subject subject ADJ cjel-3474 974 19 to to ADP cjel-3474 974 20 tax tax NOUN cjel-3474 974 21 when when SCONJ cjel-3474 974 22 the the DET cjel-3474 974 23 property property NOUN cjel-3474 974 24 is be AUX cjel-3474 974 25 sold sell VERB cjel-3474 974 26 for for ADP cjel-3474 974 27 a a DET cjel-3474 974 28 gain gain NOUN cjel-3474 974 29 , , PUNCT cjel-3474 974 30 or or CCONJ cjel-3474 974 31 the the DET cjel-3474 974 32 amount amount NOUN cjel-3474 974 33 that that PRON cjel-3474 974 34 is be AUX cjel-3474 974 35 used use VERB cjel-3474 974 36 to to PART cjel-3474 974 37 determine determine VERB cjel-3474 974 38 any any DET cjel-3474 974 39 loss.156 loss.156 NOUN cjel-3474 974 40 using use VERB cjel-3474 974 41 a a DET cjel-3474 974 42 percentage percentage NOUN cjel-3474 974 43 of of ADP cjel-3474 974 44 basis basis NOUN cjel-3474 974 45 as as SCONJ cjel-3474 974 46 the the DET cjel-3474 974 47 deduction deduction NOUN cjel-3474 974 48 would would AUX cjel-3474 974 49 allow allow VERB cjel-3474 974 50 donors donor NOUN cjel-3474 974 51 to to PART cjel-3474 974 52 recover recover VERB cjel-3474 974 53 a a DET cjel-3474 974 54 portion portion NOUN cjel-3474 974 55 of of ADP cjel-3474 974 56 their their PRON cjel-3474 974 57 costs cost NOUN cjel-3474 974 58 before before ADP cjel-3474 974 59 ultimate ultimate ADJ cjel-3474 974 60 disposition disposition NOUN cjel-3474 974 61 of of ADP cjel-3474 974 62 the the DET cjel-3474 974 63 property property NOUN cjel-3474 974 64 , , PUNCT cjel-3474 974 65 and and CCONJ cjel-3474 974 66 so so ADV cjel-3474 974 67 would would AUX cjel-3474 974 68 represent represent VERB cjel-3474 974 69 a a DET cjel-3474 974 70 tax tax NOUN cjel-3474 974 71 benefit benefit NOUN cjel-3474 974 72 in in ADP cjel-3474 974 73 the the DET cjel-3474 974 74 form form NOUN cjel-3474 974 75 of of ADP cjel-3474 974 76 accelerated accelerate VERB cjel-3474 974 77 cost cost NOUN cjel-3474 974 78 recovery recovery NOUN cjel-3474 974 79 . . PUNCT cjel-3474 975 1 using use VERB cjel-3474 975 2 basis basis NOUN cjel-3474 975 3 as as SCONJ cjel-3474 975 4 the the DET cjel-3474 975 5 measure measure NOUN cjel-3474 975 6 would would AUX cjel-3474 975 7 not not PART cjel-3474 975 8 be be AUX cjel-3474 975 9 unprecedented unprecedented ADJ cjel-3474 975 10 , , PUNCT cjel-3474 975 11 as as ADP cjel-3474 975 12 basis basis NOUN cjel-3474 975 13 , , PUNCT cjel-3474 975 14 and and CCONJ cjel-3474 975 15 not not PART cjel-3474 975 16 fair fair ADJ cjel-3474 975 17 market market NOUN cjel-3474 975 18 value value NOUN cjel-3474 975 19 , , PUNCT cjel-3474 975 20 already already ADV cjel-3474 975 21 is be AUX cjel-3474 975 22 the the DET cjel-3474 975 23 amount amount NOUN cjel-3474 975 24 of of ADP cjel-3474 975 25 the the DET cjel-3474 975 26 charitable charitable ADJ cjel-3474 975 27 deduction deduction NOUN cjel-3474 975 28 for for ADP cjel-3474 975 29 certain certain ADJ cjel-3474 975 30 types type NOUN cjel-3474 975 31 of of ADP cjel-3474 975 32 property.157 property.157 NOUN cjel-3474 975 33 basis basis NOUN cjel-3474 975 34 also also ADV cjel-3474 975 35 would would AUX cjel-3474 975 36 share share VERB cjel-3474 975 37 154 154 NUM cjel-3474 975 38 . . PUNCT cjel-3474 976 1 in in ADP cjel-3474 976 2 the the DET cjel-3474 976 3 context context NOUN cjel-3474 976 4 of of ADP cjel-3474 976 5 façade façade NOUN cjel-3474 976 6 easements easement NOUN cjel-3474 976 7 , , PUNCT cjel-3474 976 8 donors donor NOUN cjel-3474 976 9 for for ADP cjel-3474 976 10 a a DET cjel-3474 976 11 time time NOUN cjel-3474 976 12 relied rely VERB cjel-3474 976 13 on on ADP cjel-3474 976 14 informal informal ADJ cjel-3474 976 15 irs irs PROPN cjel-3474 976 16 training training NOUN cjel-3474 976 17 materials material NOUN cjel-3474 976 18 to to PART cjel-3474 976 19 claim claim VERB cjel-3474 976 20 easement easement ADJ cjel-3474 976 21 values value NOUN cjel-3474 976 22 based base VERB cjel-3474 976 23 not not PART cjel-3474 976 24 strictly strictly ADV cjel-3474 976 25 on on ADP cjel-3474 976 26 the the DET cjel-3474 976 27 before before NOUN cjel-3474 976 28 - - PUNCT cjel-3474 976 29 and and CCONJ cjel-3474 976 30 - - PUNCT cjel-3474 976 31 after after NOUN cjel-3474 976 32 method method NOUN cjel-3474 976 33 but but CCONJ cjel-3474 976 34 rather rather ADV cjel-3474 976 35 on on ADP cjel-3474 976 36 a a DET cjel-3474 976 37 range range NOUN cjel-3474 976 38 of of ADP cjel-3474 976 39 values value NOUN cjel-3474 976 40 by by ADP cjel-3474 976 41 which which PRON cjel-3474 976 42 easements easement NOUN cjel-3474 976 43 might might AUX cjel-3474 976 44 be be AUX cjel-3474 976 45 expected expect VERB cjel-3474 976 46 to to PART cjel-3474 976 47 reduce reduce VERB cjel-3474 976 48 the the DET cjel-3474 976 49 value value NOUN cjel-3474 976 50 of of ADP cjel-3474 976 51 the the DET cjel-3474 976 52 property property NOUN cjel-3474 976 53 . . PUNCT cjel-3474 977 1 the the DET cjel-3474 977 2 irs irs PROPN cjel-3474 977 3 disavowed disavow VERB cjel-3474 977 4 such such DET cjel-3474 977 5 an an DET cjel-3474 977 6 approach approach NOUN cjel-3474 977 7 . . PUNCT cjel-3474 978 1 see see VERB cjel-3474 978 2 i.r.s i.r.s PROPN cjel-3474 978 3 . . PUNCT cjel-3474 979 1 gen gen PROPN cjel-3474 979 2 . . PROPN cjel-3474 979 3 couns couns PROPN cjel-3474 979 4 . . PUNCT cjel-3474 980 1 mem mem PROPN cjel-3474 980 2 . . PUNCT cjel-3474 980 3 200738013 200738013 NUM cjel-3474 980 4 ( ( PUNCT cjel-3474 980 5 aug aug PROPN cjel-3474 980 6 . . PROPN cjel-3474 980 7 9 9 NUM cjel-3474 980 8 , , PUNCT cjel-3474 980 9 2007 2007 NUM cjel-3474 980 10 ) ) PUNCT cjel-3474 980 11 , , PUNCT cjel-3474 980 12 available available ADJ cjel-3474 980 13 at at ADP cjel-3474 980 14 http://www.irs.gov/pub/irs-wd/0738013.pdf http://www.irs.gov/pub/irs-wd/0738013.pdf PROPN cjel-3474 980 15 ; ; PUNCT cjel-3474 980 16 see see VERB cjel-3474 980 17 also also ADV cjel-3474 980 18 colinvaux colinvaux ADV cjel-3474 980 19 , , PUNCT cjel-3474 980 20 supra supra PROPN cjel-3474 980 21 note note NOUN cjel-3474 980 22 55 55 NUM cjel-3474 980 23 , , PUNCT cjel-3474 980 24 at at ADP cjel-3474 980 25 24–25 24–25 NUM cjel-3474 980 26 ( ( PUNCT cjel-3474 980 27 discussing discuss VERB cjel-3474 980 28 façade façade NOUN cjel-3474 980 29 easement easement ADJ cjel-3474 980 30 scandals scandal NOUN cjel-3474 980 31 ) ) PUNCT cjel-3474 980 32 . . PUNCT cjel-3474 981 1 155 155 NUM cjel-3474 981 2 . . PUNCT cjel-3474 982 1 one one NUM cjel-3474 982 2 way way NOUN cjel-3474 982 3 to to PART cjel-3474 982 4 check check VERB cjel-3474 982 5 the the DET cjel-3474 982 6 risk risk NOUN cjel-3474 982 7 would would AUX cjel-3474 982 8 be be AUX cjel-3474 982 9 to to PART cjel-3474 982 10 use use VERB cjel-3474 982 11 the the DET cjel-3474 982 12 before before ADP cjel-3474 982 13 - - PUNCT cjel-3474 982 14 and and CCONJ cjel-3474 982 15 - - PUNCT cjel-3474 982 16 after after NOUN cjel-3474 982 17 value value NOUN cjel-3474 982 18 as as ADP cjel-3474 982 19 a a DET cjel-3474 982 20 cap cap NOUN cjel-3474 982 21 so so SCONJ cjel-3474 982 22 that that SCONJ cjel-3474 982 23 the the DET cjel-3474 982 24 deduction deduction NOUN cjel-3474 982 25 could could AUX cjel-3474 982 26 not not PART cjel-3474 982 27 exceed exceed VERB cjel-3474 982 28 the the DET cjel-3474 982 29 lesser less ADJ cjel-3474 982 30 of of ADP cjel-3474 982 31 the the DET cjel-3474 982 32 set set ADJ cjel-3474 982 33 percentage percentage NOUN cjel-3474 982 34 of of ADP cjel-3474 982 35 the the DET cjel-3474 982 36 entire entire ADJ cjel-3474 982 37 interest interest NOUN cjel-3474 982 38 value value NOUN cjel-3474 982 39 or or CCONJ cjel-3474 982 40 the the DET cjel-3474 982 41 before before NOUN cjel-3474 982 42 - - PUNCT cjel-3474 982 43 and and CCONJ cjel-3474 982 44 - - PUNCT cjel-3474 982 45 after after NOUN cjel-3474 982 46 value value NOUN cjel-3474 982 47 . . PUNCT cjel-3474 983 1 however however ADV cjel-3474 983 2 , , PUNCT cjel-3474 983 3 this this PRON cjel-3474 983 4 would would AUX cjel-3474 983 5 reintroduce reintroduce VERB cjel-3474 983 6 lost lose VERB cjel-3474 983 7 economic economic ADJ cjel-3474 983 8 development development NOUN cjel-3474 983 9 value value NOUN cjel-3474 983 10 , , PUNCT cjel-3474 983 11 and and CCONJ cjel-3474 983 12 many many ADJ cjel-3474 983 13 of of ADP cjel-3474 983 14 its its PRON cjel-3474 983 15 pitfalls pitfall NOUN cjel-3474 983 16 , , PUNCT cjel-3474 983 17 back back ADV cjel-3474 983 18 into into ADP cjel-3474 983 19 the the DET cjel-3474 983 20 equation equation NOUN cjel-3474 983 21 , , PUNCT cjel-3474 983 22 and and CCONJ cjel-3474 983 23 move move VERB cjel-3474 983 24 away away ADV cjel-3474 983 25 from from ADP cjel-3474 983 26 what what PRON cjel-3474 983 27 should should AUX cjel-3474 983 28 be be AUX cjel-3474 983 29 the the DET cjel-3474 983 30 goal goal NOUN cjel-3474 983 31 : : PUNCT cjel-3474 983 32 developing develop VERB cjel-3474 983 33 an an DET cjel-3474 983 34 approach approach NOUN cjel-3474 983 35 to to ADP cjel-3474 983 36 conservation conservation NOUN cjel-3474 983 37 value value NOUN cjel-3474 983 38 . . PUNCT cjel-3474 984 1 nevertheless nevertheless ADV cjel-3474 984 2 , , PUNCT cjel-3474 984 3 if if SCONJ cjel-3474 984 4 the the DET cjel-3474 984 5 deduction deduction NOUN cjel-3474 984 6 is be AUX cjel-3474 984 7 reformed reform VERB cjel-3474 984 8 , , PUNCT cjel-3474 984 9 retaining retain VERB cjel-3474 984 10 lost lose VERB cjel-3474 984 11 economic economic ADJ cjel-3474 984 12 development development NOUN cjel-3474 984 13 value value NOUN cjel-3474 984 14 as as ADP cjel-3474 984 15 a a DET cjel-3474 984 16 cap cap NOUN cjel-3474 984 17 to to ADP cjel-3474 984 18 a a DET cjel-3474 984 19 deduction deduction NOUN cjel-3474 984 20 or or CCONJ cjel-3474 984 21 credit credit NOUN cjel-3474 984 22 as as SCONJ cjel-3474 984 23 described describe VERB cjel-3474 984 24 in in ADP cjel-3474 984 25 part part NOUN cjel-3474 984 26 iii iii X cjel-3474 984 27 should should AUX cjel-3474 984 28 still still ADV cjel-3474 984 29 be be AUX cjel-3474 984 30 weighed weigh VERB cjel-3474 984 31 . . PUNCT cjel-3474 985 1 156 156 NUM cjel-3474 985 2 . . PUNCT cjel-3474 985 3 i.r.c i.r.c NOUN cjel-3474 985 4 . . PUNCT cjel-3474 986 1 § § PROPN cjel-3474 986 2 1001 1001 NUM cjel-3474 986 3 ( ( PUNCT cjel-3474 986 4 2006 2006 NUM cjel-3474 986 5 ) ) PUNCT cjel-3474 986 6 . . PUNCT cjel-3474 987 1 157 157 NUM cjel-3474 987 2 . . PUNCT cjel-3474 988 1 for for ADP cjel-3474 988 2 example example NOUN cjel-3474 988 3 , , PUNCT cjel-3474 988 4 basis basis NOUN cjel-3474 988 5 is be AUX cjel-3474 988 6 the the DET cjel-3474 988 7 deduction deduction NOUN cjel-3474 988 8 for for ADP cjel-3474 988 9 short short ADJ cjel-3474 988 10 - - PUNCT cjel-3474 988 11 term term NOUN cjel-3474 988 12 capital capital NOUN cjel-3474 988 13 gain gain VERB cjel-3474 988 14 property property NOUN cjel-3474 988 15 , , PUNCT cjel-3474 988 16 i.r.c i.r.c NOUN cjel-3474 988 17 . . PUNCT cjel-3474 989 1 § § PROPN cjel-3474 989 2 40 40 NUM cjel-3474 989 3 columbia columbia PROPN cjel-3474 989 4 journal journal PROPN cjel-3474 989 5 of of ADP cjel-3474 989 6 environmental environmental ADJ cjel-3474 989 7 law law NOUN cjel-3474 990 1 [ [ X cjel-3474 990 2 vol vol NOUN cjel-3474 990 3 . . PUNCT cjel-3474 991 1 37:1 37:1 NUM cjel-3474 991 2     SPACE cjel-3474 991 3 the the DET cjel-3474 991 4 advantages advantage NOUN cjel-3474 991 5 discussed discuss VERB cjel-3474 991 6 above above ADV cjel-3474 991 7 with with ADP cjel-3474 991 8 respect respect NOUN cjel-3474 991 9 to to ADP cjel-3474 991 10 using use VERB cjel-3474 991 11 a a DET cjel-3474 991 12 percentage percentage NOUN cjel-3474 991 13 of of ADP cjel-3474 991 14 the the DET cjel-3474 991 15 value value NOUN cjel-3474 991 16 of of ADP cjel-3474 991 17 the the DET cjel-3474 991 18 entire entire ADJ cjel-3474 991 19 interest interest NOUN cjel-3474 991 20 — — PUNCT cjel-3474 991 21 greater great ADJ cjel-3474 991 22 focus focus NOUN cjel-3474 991 23 on on ADP cjel-3474 991 24 conservation conservation NOUN cjel-3474 991 25 benefits benefit NOUN cjel-3474 991 26 and and CCONJ cjel-3474 991 27 more more ADJ cjel-3474 991 28 taxpayer taxpayer NOUN cjel-3474 991 29 certainty certainty NOUN cjel-3474 991 30 as as ADP cjel-3474 991 31 to to ADP cjel-3474 991 32 the the DET cjel-3474 991 33 deduction deduction NOUN cjel-3474 991 34 amount amount NOUN cjel-3474 991 35 . . PUNCT cjel-3474 992 1 further far ADV cjel-3474 992 2 , , PUNCT cjel-3474 992 3 with with ADP cjel-3474 992 4 a a DET cjel-3474 992 5 basis basis NOUN cjel-3474 992 6 approach approach NOUN cjel-3474 992 7 , , PUNCT cjel-3474 992 8 valuation valuation NOUN cjel-3474 992 9 of of ADP cjel-3474 992 10 the the DET cjel-3474 992 11 property property NOUN cjel-3474 992 12 would would AUX cjel-3474 992 13 not not PART cjel-3474 992 14 be be AUX cjel-3474 992 15 necessary necessary ADJ cjel-3474 992 16 in in ADP cjel-3474 992 17 many many ADJ cjel-3474 992 18 cases case NOUN cjel-3474 992 19 because because SCONJ cjel-3474 992 20 basis basis NOUN cjel-3474 992 21 is be AUX cjel-3474 992 22 not not PART cjel-3474 992 23 a a DET cjel-3474 992 24 value value NOUN cjel-3474 992 25 concept.158 concept.158 NOUN cjel-3474 992 26 donors donor NOUN cjel-3474 992 27 , , PUNCT cjel-3474 992 28 of of ADP cjel-3474 992 29 course course NOUN cjel-3474 992 30 , , PUNCT cjel-3474 992 31 would would AUX cjel-3474 992 32 have have VERB cjel-3474 992 33 to to PART cjel-3474 992 34 know know VERB cjel-3474 992 35 and and CCONJ cjel-3474 992 36 document document VERB cjel-3474 992 37 the the DET cjel-3474 992 38 basis basis NOUN cjel-3474 992 39 in in ADP cjel-3474 992 40 the the DET cjel-3474 992 41 property property NOUN cjel-3474 992 42 . . PUNCT cjel-3474 993 1 but but CCONJ cjel-3474 993 2 such such ADJ cjel-3474 993 3 recordkeeping recordkeeping NOUN cjel-3474 993 4 is be AUX cjel-3474 993 5 already already ADV cjel-3474 993 6 required require VERB cjel-3474 993 7 by by ADP cjel-3474 993 8 present present ADJ cjel-3474 993 9 law law NOUN cjel-3474 993 10 , , PUNCT cjel-3474 993 11 as as SCONJ cjel-3474 993 12 taxpayers taxpayer NOUN cjel-3474 993 13 must must AUX cjel-3474 993 14 track track VERB cjel-3474 993 15 a a DET cjel-3474 993 16 property property NOUN cjel-3474 993 17 ’s ’s PART cjel-3474 993 18 basis basis NOUN cjel-3474 993 19 in in ADP cjel-3474 993 20 order order NOUN cjel-3474 993 21 to to PART cjel-3474 993 22 calculate calculate VERB cjel-3474 993 23 gain gain NOUN cjel-3474 993 24 or or CCONJ cjel-3474 993 25 loss loss NOUN cjel-3474 993 26 on on ADP cjel-3474 993 27 disposition.159 disposition.159 PROPN cjel-3474 993 28 importantly importantly ADV cjel-3474 993 29 , , PUNCT cjel-3474 993 30 under under ADP cjel-3474 993 31 a a DET cjel-3474 993 32 basis basis NOUN cjel-3474 993 33 approach approach NOUN cjel-3474 993 34 , , PUNCT cjel-3474 993 35 the the DET cjel-3474 993 36 tax tax NOUN cjel-3474 993 37 benefit benefit NOUN cjel-3474 993 38 would would AUX cjel-3474 993 39 be be AUX cjel-3474 993 40 capped cap VERB cjel-3474 993 41 at at ADP cjel-3474 993 42 basis basis NOUN cjel-3474 993 43 , , PUNCT cjel-3474 993 44 which which PRON cjel-3474 993 45 in in ADP cjel-3474 993 46 cases case NOUN cjel-3474 993 47 of of ADP cjel-3474 993 48 property property NOUN cjel-3474 993 49 long long ADV cjel-3474 993 50 held hold VERB cjel-3474 993 51 , , PUNCT cjel-3474 993 52 might might AUX cjel-3474 993 53 itself itself PRON cjel-3474 993 54 be be AUX cjel-3474 993 55 relatively relatively ADV cjel-3474 993 56 low low ADJ cjel-3474 993 57 , , PUNCT cjel-3474 993 58 perhaps perhaps ADV cjel-3474 993 59 severely severely ADV cjel-3474 993 60 limiting limit VERB cjel-3474 993 61 the the DET cjel-3474 993 62 incentive incentive NOUN cjel-3474 993 63 . . PUNCT cjel-3474 994 1 further far ADV cjel-3474 994 2 , , PUNCT cjel-3474 994 3 a a DET cjel-3474 994 4 basis basis NOUN cjel-3474 994 5 approach approach NOUN cjel-3474 994 6 clearly clearly ADV cjel-3474 994 7 would would AUX cjel-3474 994 8 run run VERB cjel-3474 994 9 counter counter ADV cjel-3474 994 10 to to ADP cjel-3474 994 11 the the DET cjel-3474 994 12 general general ADJ cjel-3474 994 13 fair fair ADJ cjel-3474 994 14 market market NOUN cjel-3474 994 15 value value NOUN cjel-3474 994 16 rule rule NOUN cjel-3474 994 17 of of ADP cjel-3474 994 18 present present ADJ cjel-3474 994 19 law law NOUN cjel-3474 994 20 for for ADP cjel-3474 994 21 long long ADJ cjel-3474 994 22 - - PUNCT cjel-3474 994 23 term term NOUN cjel-3474 994 24 capital capital NOUN cjel-3474 994 25 gain gain NOUN cjel-3474 994 26 , , PUNCT cjel-3474 994 27 exempt exempt ADJ cjel-3474 994 28 - - PUNCT cjel-3474 994 29 use use NOUN cjel-3474 994 30 property property NOUN cjel-3474 994 31 . . PUNCT cjel-3474 995 1 this this DET cjel-3474 995 2 highlights highlight NOUN cjel-3474 995 3 both both CCONJ cjel-3474 995 4 a a DET cjel-3474 995 5 strength strength NOUN cjel-3474 995 6 and and CCONJ cjel-3474 995 7 a a DET cjel-3474 995 8 weakness weakness NOUN cjel-3474 995 9 of of ADP cjel-3474 995 10 a a DET cjel-3474 995 11 basis basis NOUN cjel-3474 995 12 approach approach NOUN cjel-3474 995 13 . . PUNCT cjel-3474 996 1 the the DET cjel-3474 996 2 strength strength NOUN cjel-3474 996 3 is be AUX cjel-3474 996 4 that that SCONJ cjel-3474 996 5 discarding discard VERB cjel-3474 996 6 the the DET cjel-3474 996 7 fair fair ADJ cjel-3474 996 8 market market NOUN cjel-3474 996 9 value value NOUN cjel-3474 996 10 measure measure NOUN cjel-3474 996 11 for for ADP cjel-3474 996 12 appreciated appreciated ADJ cjel-3474 996 13 easement easement ADJ cjel-3474 996 14 property property NOUN cjel-3474 996 15 might might AUX cjel-3474 996 16 symbolize symbolize VERB cjel-3474 996 17 a a DET cjel-3474 996 18 small small ADJ cjel-3474 996 19 step step NOUN cjel-3474 996 20 toward toward ADP cjel-3474 996 21 eliminating eliminate VERB cjel-3474 996 22 the the DET cjel-3474 996 23 fair fair ADJ cjel-3474 996 24 market market NOUN cjel-3474 996 25 value value NOUN cjel-3474 996 26 deduction deduction NOUN cjel-3474 996 27 for for ADP cjel-3474 996 28 appreciated appreciated ADJ cjel-3474 996 29 property property NOUN cjel-3474 996 30 generally generally ADV cjel-3474 996 31 . . PUNCT cjel-3474 997 1 the the DET cjel-3474 997 2 weakness weakness NOUN cjel-3474 997 3 of of ADP cjel-3474 997 4 using use VERB cjel-3474 997 5 basis basis NOUN cjel-3474 997 6 is be AUX cjel-3474 997 7 that that SCONJ cjel-3474 997 8 if if SCONJ cjel-3474 997 9 the the DET cjel-3474 997 10 goal goal NOUN cjel-3474 997 11 of of ADP cjel-3474 997 12 the the DET cjel-3474 997 13 tax tax NOUN cjel-3474 997 14 benefit benefit NOUN cjel-3474 997 15 is be AUX cjel-3474 997 16 to to PART cjel-3474 997 17 encourage encourage VERB cjel-3474 997 18 contributions contribution NOUN cjel-3474 997 19 of of ADP cjel-3474 997 20 highvalue highvalue NOUN cjel-3474 997 21 conservation conservation NOUN cjel-3474 997 22 property property NOUN cjel-3474 997 23 , , PUNCT cjel-3474 997 24 basis basis NOUN cjel-3474 997 25 and and CCONJ cjel-3474 997 26 cost cost NOUN cjel-3474 997 27 recovery recovery NOUN cjel-3474 997 28 might might AUX cjel-3474 997 29 prove prove VERB cjel-3474 997 30 to to PART cjel-3474 997 31 be be AUX cjel-3474 997 32 limited limited ADJ cjel-3474 997 33 concepts concept NOUN cjel-3474 997 34 . . PUNCT cjel-3474 998 1 the the DET cjel-3474 998 2 purpose purpose NOUN cjel-3474 998 3 of of ADP cjel-3474 998 4 the the DET cjel-3474 998 5 easement easement ADJ cjel-3474 998 6 program program NOUN cjel-3474 998 7 is be AUX cjel-3474 998 8 not not PART cjel-3474 998 9 , , PUNCT cjel-3474 998 10 or or CCONJ cjel-3474 998 11 should should AUX cjel-3474 998 12 not not PART cjel-3474 998 13 be be AUX cjel-3474 998 14 , , PUNCT cjel-3474 998 15 merely merely ADV cjel-3474 998 16 to to PART cjel-3474 998 17 allow allow VERB cjel-3474 998 18 donors donor NOUN cjel-3474 998 19 to to PART cjel-3474 998 20 recover recover VERB cjel-3474 998 21 their their PRON cjel-3474 998 22 costs cost NOUN cjel-3474 998 23 . . PUNCT cjel-3474 999 1 rather rather ADV cjel-3474 999 2 the the DET cjel-3474 999 3 goal goal NOUN cjel-3474 999 4 is be AUX cjel-3474 999 5 to to PART cjel-3474 999 6 encourage encourage VERB cjel-3474 999 7 donors donor NOUN cjel-3474 999 8 to to PART cjel-3474 999 9 make make VERB cjel-3474 999 10 certain certain ADJ cjel-3474 999 11 land land NOUN cjel-3474 999 12 use use NOUN cjel-3474 999 13 decisions decision NOUN cjel-3474 999 14 with with ADP cjel-3474 999 15 respect respect NOUN cjel-3474 999 16 to to ADP cjel-3474 999 17 their their PRON cjel-3474 999 18 property property NOUN cjel-3474 999 19 — — PUNCT cjel-3474 999 20 and and CCONJ cjel-3474 999 21 to to PART cjel-3474 999 22 reward reward VERB cjel-3474 999 23 them they PRON cjel-3474 999 24 for for ADP cjel-3474 999 25 doing do VERB cjel-3474 999 26 so so ADV cjel-3474 999 27 . . PUNCT cjel-3474 1000 1 accordingly accordingly ADV cjel-3474 1000 2 , , PUNCT cjel-3474 1000 3 the the DET cjel-3474 1000 4 reward reward NOUN cjel-3474 1000 5 should should AUX cjel-3474 1000 6 be be AUX cjel-3474 1000 7 based base VERB cjel-3474 1000 8 , , PUNCT cjel-3474 1000 9 as as ADV cjel-3474 1000 10 much much ADV cjel-3474 1000 11 as as ADP cjel-3474 1000 12 possible possible ADJ cjel-3474 1000 13 , , PUNCT cjel-3474 1000 14 on on ADP cjel-3474 1000 15 the the DET cjel-3474 1000 16 merits merit NOUN cjel-3474 1000 17 of of ADP cjel-3474 1000 18 the the DET cjel-3474 1000 19 land land NOUN cjel-3474 1000 20 use use NOUN cjel-3474 1000 21 decision decision NOUN cjel-3474 1000 22 , , PUNCT cjel-3474 1000 23 i.e. i.e. X cjel-3474 1000 24 , , PUNCT cjel-3474 1000 25 the the DET cjel-3474 1000 26 benefit benefit NOUN cjel-3474 1000 27 to to ADP cjel-3474 1000 28 charity charity NOUN cjel-3474 1000 29 . . PUNCT cjel-3474 1001 1 and and CCONJ cjel-3474 1001 2 although although SCONJ cjel-3474 1001 3 neither neither CCONJ cjel-3474 1001 4 the the DET cjel-3474 1001 5 value value NOUN cjel-3474 1001 6 of of ADP cjel-3474 1001 7 the the DET cjel-3474 1001 8 entire entire ADJ cjel-3474 1001 9 interest interest NOUN cjel-3474 1001 10 nor nor CCONJ cjel-3474 1001 11 the the DET cjel-3474 1001 12 basis basis NOUN cjel-3474 1001 13 measure measure NOUN cjel-3474 1001 14 bears bear VERB cjel-3474 1001 15 a a DET cjel-3474 1001 16 direct direct ADJ cjel-3474 1001 17 relation relation NOUN cjel-3474 1001 18 to to ADP cjel-3474 1001 19 the the DET cjel-3474 1001 20 conservation conservation NOUN cjel-3474 1001 21 value value NOUN cjel-3474 1001 22 of of ADP cjel-3474 1001 23 the the DET cjel-3474 1001 24 property property NOUN cjel-3474 1001 25 , , PUNCT cjel-3474 1001 26 on on ADP cjel-3474 1001 27 balance balance NOUN cjel-3474 1001 28 , , PUNCT cjel-3474 1001 29 the the DET cjel-3474 1001 30 value value NOUN cjel-3474 1001 31 of of ADP cjel-3474 1001 32 the the DET cjel-3474 1001 33 entire entire ADJ cjel-3474 1001 34 interest interest NOUN cjel-3474 1001 35 appears appear VERB cjel-3474 1001 36 to to PART cjel-3474 1001 37 provide provide VERB cjel-3474 1001 38 greater great ADJ cjel-3474 1001 39 flexibility flexibility NOUN cjel-3474 1001 40 for for ADP cjel-3474 1001 41 a a DET cjel-3474 1001 42 tax tax NOUN cjel-3474 1001 43 benefit benefit NOUN cjel-3474 1001 44 that that PRON cjel-3474 1001 45 , , PUNCT cjel-3474 1001 46 overall overall ADV cjel-3474 1001 47 , , PUNCT cjel-3474 1001 48 is be AUX cjel-3474 1001 49 designed design VERB cjel-3474 1001 50 170(e)(1)(a 170(e)(1)(a NUM cjel-3474 1001 51 ) ) PUNCT cjel-3474 1001 52 , , PUNCT cjel-3474 1001 53 certain certain ADJ cjel-3474 1001 54 contributions contribution NOUN cjel-3474 1001 55 to to ADP cjel-3474 1001 56 private private ADJ cjel-3474 1001 57 foundations foundation NOUN cjel-3474 1001 58 , , PUNCT cjel-3474 1001 59 i.r.c i.r.c NOUN cjel-3474 1001 60 . . PUNCT cjel-3474 1002 1 § § PROPN cjel-3474 1002 2 170(e)(b)(ii 170(e)(b)(ii PROPN cjel-3474 1002 3 ) ) PUNCT cjel-3474 1002 4 , , PUNCT cjel-3474 1002 5 and and CCONJ cjel-3474 1002 6 for for ADP cjel-3474 1002 7 tangible tangible ADJ cjel-3474 1002 8 personal personal ADJ cjel-3474 1002 9 property property NOUN cjel-3474 1002 10 not not PART cjel-3474 1002 11 intended intend VERB cjel-3474 1002 12 for for ADP cjel-3474 1002 13 an an DET cjel-3474 1002 14 exempt exempt ADJ cjel-3474 1002 15 use use NOUN cjel-3474 1002 16 , , PUNCT cjel-3474 1002 17 i.r.c i.r.c NOUN cjel-3474 1002 18 . . PUNCT cjel-3474 1003 1 § § PROPN cjel-3474 1003 2 170(e)(b)(i 170(e)(b)(i NUM cjel-3474 1003 3 ) ) PUNCT cjel-3474 1003 4 . . PUNCT cjel-3474 1004 1 158 158 X cjel-3474 1004 2 . . PUNCT cjel-3474 1005 1 reliance reliance NOUN cjel-3474 1005 2 on on ADP cjel-3474 1005 3 value value NOUN cjel-3474 1005 4 would would AUX cjel-3474 1005 5 not not PART cjel-3474 1005 6 be be AUX cjel-3474 1005 7 entirely entirely ADV cjel-3474 1005 8 eliminated eliminate VERB cjel-3474 1005 9 , , PUNCT cjel-3474 1005 10 however however ADV cjel-3474 1005 11 , , PUNCT cjel-3474 1005 12 because because SCONJ cjel-3474 1005 13 if if SCONJ cjel-3474 1005 14 the the DET cjel-3474 1005 15 property property NOUN cjel-3474 1005 16 was be AUX cjel-3474 1005 17 a a DET cjel-3474 1005 18 loss loss NOUN cjel-3474 1005 19 property property NOUN cjel-3474 1005 20 , , PUNCT cjel-3474 1005 21 under under ADP cjel-3474 1005 22 the the DET cjel-3474 1005 23 present present ADJ cjel-3474 1005 24 law law NOUN cjel-3474 1005 25 structure structure NOUN cjel-3474 1005 26 , , PUNCT cjel-3474 1005 27 the the DET cjel-3474 1005 28 deduction deduction NOUN cjel-3474 1005 29 once once ADV cjel-3474 1005 30 again again ADV cjel-3474 1005 31 would would AUX cjel-3474 1005 32 be be AUX cjel-3474 1005 33 based base VERB cjel-3474 1005 34 on on ADP cjel-3474 1005 35 fair fair ADJ cjel-3474 1005 36 market market NOUN cjel-3474 1005 37 value value NOUN cjel-3474 1005 38 . . PUNCT cjel-3474 1006 1 i.r.c i.r.c NOUN cjel-3474 1006 2 . . PUNCT cjel-3474 1007 1 § § PROPN cjel-3474 1007 2 170(e 170(e PROPN cjel-3474 1007 3 ) ) PUNCT cjel-3474 1007 4 ( ( PUNCT cjel-3474 1007 5 providing provide VERB cjel-3474 1007 6 for for ADP cjel-3474 1007 7 a a DET cjel-3474 1007 8 reduction reduction NOUN cjel-3474 1007 9 from from ADP cjel-3474 1007 10 fair fair ADJ cjel-3474 1007 11 market market NOUN cjel-3474 1007 12 value value NOUN cjel-3474 1007 13 only only ADV cjel-3474 1007 14 in in ADP cjel-3474 1007 15 the the DET cjel-3474 1007 16 case case NOUN cjel-3474 1007 17 of of ADP cjel-3474 1007 18 gain gain NOUN cjel-3474 1007 19 property property NOUN cjel-3474 1007 20 ) ) PUNCT cjel-3474 1007 21 . . PUNCT cjel-3474 1008 1 159 159 NUM cjel-3474 1008 2 . . PUNCT cjel-3474 1008 3 i.r.c i.r.c NOUN cjel-3474 1008 4 . . PUNCT cjel-3474 1009 1 § § PROPN cjel-3474 1009 2 1001 1001 NUM cjel-3474 1009 3 ; ; PUNCT cjel-3474 1009 4 see see VERB cjel-3474 1009 5 also also ADV cjel-3474 1009 6 treas treas PROPN cjel-3474 1009 7 . . PUNCT cjel-3474 1010 1 reg reg PROPN cjel-3474 1010 2 . . PUNCT cjel-3474 1011 1 § § PROPN cjel-3474 1011 2 1.170a-14(h)(3)(iii 1.170a-14(h)(3)(iii NUM cjel-3474 1011 3 ) ) PUNCT cjel-3474 1011 4 ( ( PUNCT cjel-3474 1011 5 as as SCONJ cjel-3474 1011 6 amended amend VERB cjel-3474 1011 7 in in ADP cjel-3474 1011 8 2009 2009 NUM cjel-3474 1011 9 ) ) PUNCT cjel-3474 1011 10 ( ( PUNCT cjel-3474 1011 11 requiring require VERB cjel-3474 1011 12 that that SCONJ cjel-3474 1011 13 conservation conservation NOUN cjel-3474 1011 14 easement easement ADJ cjel-3474 1011 15 donors donor NOUN cjel-3474 1011 16 reduce reduce VERB cjel-3474 1011 17 the the DET cjel-3474 1011 18 basis basis NOUN cjel-3474 1011 19 of of ADP cjel-3474 1011 20 the the DET cjel-3474 1011 21 underlying underlie VERB cjel-3474 1011 22 property property NOUN cjel-3474 1011 23 by by ADP cjel-3474 1011 24 an an DET cjel-3474 1011 25 amount amount NOUN cjel-3474 1011 26 allocable allocable ADJ cjel-3474 1011 27 to to ADP cjel-3474 1011 28 the the DET cjel-3474 1011 29 contributed contribute VERB cjel-3474 1011 30 easement easement NOUN cjel-3474 1011 31 ; ; PUNCT cjel-3474 1011 32 such such ADJ cjel-3474 1011 33 amount amount NOUN cjel-3474 1011 34 , , PUNCT cjel-3474 1011 35 however however ADV cjel-3474 1011 36 , , PUNCT cjel-3474 1011 37 is be AUX cjel-3474 1011 38 based base VERB cjel-3474 1011 39 on on ADP cjel-3474 1011 40 the the DET cjel-3474 1011 41 before before NOUN cjel-3474 1011 42 - - PUNCT cjel-3474 1011 43 and and CCONJ cjel-3474 1011 44 - - PUNCT cjel-3474 1011 45 after after NOUN cjel-3474 1011 46 value value NOUN cjel-3474 1011 47 ) ) PUNCT cjel-3474 1011 48 . . PUNCT cjel-3474 1012 1 2012 2012 NUM cjel-3474 1012 2 ] ] PUNCT cjel-3474 1012 3 the the DET cjel-3474 1012 4 conservation conservation NOUN cjel-3474 1012 5 easement easement ADJ cjel-3474 1012 6 tax tax NOUN cjel-3474 1012 7 expenditure expenditure NOUN cjel-3474 1012 8 41 41 NUM cjel-3474 1012 9     SPACE cjel-3474 1012 10 to to PART cjel-3474 1012 11 generate generate VERB cjel-3474 1012 12 easement easement ADJ cjel-3474 1012 13 contributions contribution NOUN cjel-3474 1012 14 with with ADP cjel-3474 1012 15 a a DET cjel-3474 1012 16 high high ADJ cjel-3474 1012 17 conservation conservation NOUN cjel-3474 1012 18 value value NOUN cjel-3474 1012 19 . . PUNCT cjel-3474 1013 1 c. c. NOUN cjel-3474 1013 2 the the DET cjel-3474 1013 3 amount amount NOUN cjel-3474 1013 4 of of ADP cjel-3474 1013 5 the the DET cjel-3474 1013 6 benefit benefit NOUN cjel-3474 1013 7 and and CCONJ cjel-3474 1013 8 a a DET cjel-3474 1013 9 conservation conservation NOUN cjel-3474 1013 10 tax tax NOUN cjel-3474 1013 11 credit credit NOUN cjel-3474 1013 12 a a DET cjel-3474 1013 13 critical critical ADJ cjel-3474 1013 14 issue issue NOUN cjel-3474 1013 15 in in ADP cjel-3474 1013 16 developing develop VERB cjel-3474 1013 17 an an DET cjel-3474 1013 18 alternative alternative NOUN cjel-3474 1013 19 to to PART cjel-3474 1013 20 lost lose VERB cjel-3474 1013 21 economic economic ADJ cjel-3474 1013 22 development development NOUN cjel-3474 1013 23 value value NOUN cjel-3474 1013 24 is be AUX cjel-3474 1013 25 establishing establish VERB cjel-3474 1013 26 the the DET cjel-3474 1013 27 percentage percentage NOUN cjel-3474 1013 28 of of ADP cjel-3474 1013 29 the the DET cjel-3474 1013 30 new new ADJ cjel-3474 1013 31 measure measure NOUN cjel-3474 1013 32 ’s ’s PART cjel-3474 1013 33 value value NOUN cjel-3474 1013 34 that that PRON cjel-3474 1013 35 would would AUX cjel-3474 1013 36 determine determine VERB cjel-3474 1013 37 the the DET cjel-3474 1013 38 amount amount NOUN cjel-3474 1013 39 of of ADP cjel-3474 1013 40 the the DET cjel-3474 1013 41 tax tax NOUN cjel-3474 1013 42 benefit benefit NOUN cjel-3474 1013 43 . . PUNCT cjel-3474 1014 1 a a DET cjel-3474 1014 2 percentage percentage NOUN cjel-3474 1014 3 set set VERB cjel-3474 1014 4 too too ADV cjel-3474 1014 5 high high ADJ cjel-3474 1014 6 might might AUX cjel-3474 1014 7 encourage encourage VERB cjel-3474 1014 8 frivolous frivolous ADJ cjel-3474 1014 9 contributions contribution NOUN cjel-3474 1014 10 , , PUNCT cjel-3474 1014 11 while while SCONJ cjel-3474 1014 12 one one NUM cjel-3474 1014 13 set set VERB cjel-3474 1014 14 too too ADV cjel-3474 1014 15 low low ADJ cjel-3474 1014 16 might might AUX cjel-3474 1014 17 not not PART cjel-3474 1014 18 be be AUX cjel-3474 1014 19 a a DET cjel-3474 1014 20 sufficient sufficient ADJ cjel-3474 1014 21 incentive incentive NOUN cjel-3474 1014 22 . . PUNCT cjel-3474 1015 1 perhaps perhaps ADV cjel-3474 1015 2 the the DET cjel-3474 1015 3 easiest easy ADJ cjel-3474 1015 4 approach approach NOUN cjel-3474 1015 5 would would AUX cjel-3474 1015 6 be be AUX cjel-3474 1015 7 to to PART cjel-3474 1015 8 set set VERB cjel-3474 1015 9 the the DET cjel-3474 1015 10 percentage percentage NOUN cjel-3474 1015 11 at at ADP cjel-3474 1015 12 a a DET cjel-3474 1015 13 revenue revenue NOUN cjel-3474 1015 14 - - PUNCT cjel-3474 1015 15 neutral neutral ADJ cjel-3474 1015 16 rate rate NOUN cjel-3474 1015 17 , , PUNCT cjel-3474 1015 18 that that ADV cjel-3474 1015 19 is is ADV cjel-3474 1015 20 , , PUNCT cjel-3474 1015 21 the the DET cjel-3474 1015 22 rate rate NOUN cjel-3474 1015 23 that that PRON cjel-3474 1015 24 would would AUX cjel-3474 1015 25 generate generate VERB cjel-3474 1015 26 the the DET cjel-3474 1015 27 same same ADJ cjel-3474 1015 28 amount amount NOUN cjel-3474 1015 29 of of ADP cjel-3474 1015 30 revenue revenue NOUN cjel-3474 1015 31 loss loss NOUN cjel-3474 1015 32 as as ADP cjel-3474 1015 33 under under ADP cjel-3474 1015 34 current current ADJ cjel-3474 1015 35 law law NOUN cjel-3474 1015 36 . . PUNCT cjel-3474 1016 1 at at ADP cjel-3474 1016 2 a a DET cjel-3474 1016 3 minimum minimum NOUN cjel-3474 1016 4 , , PUNCT cjel-3474 1016 5 this this PRON cjel-3474 1016 6 should should AUX cjel-3474 1016 7 allow allow VERB cjel-3474 1016 8 for for ADP cjel-3474 1016 9 a a DET cjel-3474 1016 10 reduction reduction NOUN cjel-3474 1016 11 in in ADP cjel-3474 1016 12 administrative administrative ADJ cjel-3474 1016 13 and and CCONJ cjel-3474 1016 14 reputational reputational ADJ cjel-3474 1016 15 costs.160 costs.160 NOUN cjel-3474 1016 16 the the DET cjel-3474 1016 17 percentage percentage NOUN cjel-3474 1016 18 also also ADV cjel-3474 1016 19 could could AUX cjel-3474 1016 20 be be AUX cjel-3474 1016 21 set set VERB cjel-3474 1016 22 at at ADP cjel-3474 1016 23 a a DET cjel-3474 1016 24 rate rate NOUN cjel-3474 1016 25 thought think VERB cjel-3474 1016 26 to to PART cjel-3474 1016 27 optimize optimize VERB cjel-3474 1016 28 responsiveness responsiveness NOUN cjel-3474 1016 29 and and CCONJ cjel-3474 1016 30 minimize minimize VERB cjel-3474 1016 31 waste waste NOUN cjel-3474 1016 32 . . PUNCT cjel-3474 1017 1 consistent consistent ADJ cjel-3474 1017 2 with with ADP cjel-3474 1017 3 the the DET cjel-3474 1017 4 discussion discussion NOUN cjel-3474 1017 5 above above ADV cjel-3474 1017 6 , , PUNCT cjel-3474 1017 7 however however ADV cjel-3474 1017 8 , , PUNCT cjel-3474 1017 9 the the DET cjel-3474 1017 10 rate rate NOUN cjel-3474 1017 11 should should AUX cjel-3474 1017 12 be be AUX cjel-3474 1017 13 set set VERB cjel-3474 1017 14 at at ADP cjel-3474 1017 15 a a DET cjel-3474 1017 16 level level NOUN cjel-3474 1017 17 that that PRON cjel-3474 1017 18 is be AUX cjel-3474 1017 19 tied tie VERB cjel-3474 1017 20 to to ADP cjel-3474 1017 21 the the DET cjel-3474 1017 22 conservation conservation NOUN cjel-3474 1017 23 value value NOUN cjel-3474 1017 24 of of ADP cjel-3474 1017 25 the the DET cjel-3474 1017 26 contribution contribution NOUN cjel-3474 1017 27 . . PUNCT cjel-3474 1018 1 this this PRON cjel-3474 1018 2 might might AUX cjel-3474 1018 3 best well ADV cjel-3474 1018 4 be be AUX cjel-3474 1018 5 achieved achieve VERB cjel-3474 1018 6 through through ADP cjel-3474 1018 7 the the DET cjel-3474 1018 8 use use NOUN cjel-3474 1018 9 of of ADP cjel-3474 1018 10 multiple multiple ADJ cjel-3474 1018 11 percentages percentage NOUN cjel-3474 1018 12 correlated correlate VERB cjel-3474 1018 13 to to ADP cjel-3474 1018 14 conservation conservation NOUN cjel-3474 1018 15 value value NOUN cjel-3474 1018 16 , , PUNCT cjel-3474 1018 17 i.e. i.e. X cjel-3474 1018 18 , , PUNCT cjel-3474 1018 19 the the PRON cjel-3474 1018 20 stronger strong ADJ cjel-3474 1018 21 the the DET cjel-3474 1018 22 conservation conservation NOUN cjel-3474 1018 23 benefits benefit NOUN cjel-3474 1018 24 , , PUNCT cjel-3474 1018 25 the the PRON cjel-3474 1018 26 larger large ADJ cjel-3474 1018 27 the the DET cjel-3474 1018 28 tax tax NOUN cjel-3474 1018 29 incentives incentive NOUN cjel-3474 1018 30 . . PUNCT cjel-3474 1019 1 in in ADP cjel-3474 1019 2 addition addition NOUN cjel-3474 1019 3 , , PUNCT cjel-3474 1019 4 the the DET cjel-3474 1019 5 value value NOUN cjel-3474 1019 6 of of ADP cjel-3474 1019 7 the the DET cjel-3474 1019 8 tax tax NOUN cjel-3474 1019 9 benefit benefit NOUN cjel-3474 1019 10 to to ADP cjel-3474 1019 11 the the DET cjel-3474 1019 12 donor donor NOUN cjel-3474 1019 13 should should AUX cjel-3474 1019 14 depend depend VERB cjel-3474 1019 15 directly directly ADV cjel-3474 1019 16 on on ADP cjel-3474 1019 17 such such ADJ cjel-3474 1019 18 conservation conservation NOUN cjel-3474 1019 19 benefits benefit NOUN cjel-3474 1019 20 , , PUNCT cjel-3474 1019 21 not not PART cjel-3474 1019 22 on on ADP cjel-3474 1019 23 the the DET cjel-3474 1019 24 donor donor NOUN cjel-3474 1019 25 ’s ’s PART cjel-3474 1019 26 marginal marginal ADJ cjel-3474 1019 27 tax tax NOUN cjel-3474 1019 28 rate rate NOUN cjel-3474 1019 29 . . PUNCT cjel-3474 1020 1 this this PRON cjel-3474 1020 2 means mean VERB cjel-3474 1020 3 that that SCONJ cjel-3474 1020 4 the the DET cjel-3474 1020 5 easement easement ADJ cjel-3474 1020 6 program program NOUN cjel-3474 1020 7 should should AUX cjel-3474 1020 8 be be AUX cjel-3474 1020 9 converted convert VERB cjel-3474 1020 10 from from ADP cjel-3474 1020 11 a a DET cjel-3474 1020 12 deduction deduction NOUN cjel-3474 1020 13 to to ADP cjel-3474 1020 14 a a DET cjel-3474 1020 15 credit,161 credit,161 NOUN cjel-3474 1020 16 with with ADP cjel-3474 1020 17 the the DET cjel-3474 1020 18 value value NOUN cjel-3474 1020 19 of of ADP cjel-3474 1020 20 the the DET cjel-3474 1020 21 entire entire ADJ cjel-3474 1020 22 property property NOUN cjel-3474 1020 23 serving serve VERB cjel-3474 1020 24 as as ADP cjel-3474 1020 25 the the DET cjel-3474 1020 26 measure measure NOUN cjel-3474 1020 27 for for ADP cjel-3474 1020 28 the the DET cjel-3474 1020 29 credit credit NOUN cjel-3474 1020 30 . . PUNCT cjel-3474 1021 1 the the DET cjel-3474 1021 2 distinction distinction NOUN cjel-3474 1021 3 between between ADP cjel-3474 1021 4 a a DET cjel-3474 1021 5 deduction deduction NOUN cjel-3474 1021 6 and and CCONJ cjel-3474 1021 7 a a DET cjel-3474 1021 8 credit credit NOUN cjel-3474 1021 9 is be AUX cjel-3474 1021 10 an an DET cjel-3474 1021 11 important important ADJ cjel-3474 1021 12 one one NOUN cjel-3474 1021 13 . . PUNCT cjel-3474 1022 1 one one NUM cjel-3474 1022 2 of of ADP cjel-3474 1022 3 the the DET cjel-3474 1022 4 often often ADV cjel-3474 1022 5 - - PUNCT cjel-3474 1022 6 maligned malign VERB cjel-3474 1022 7 quirks quirk NOUN cjel-3474 1022 8 of of ADP cjel-3474 1022 9 deduction deduction NOUN cjel-3474 1022 10 - - PUNCT cjel-3474 1022 11 based base VERB cjel-3474 1022 12 benefits benefit NOUN cjel-3474 1022 13 is be AUX cjel-3474 1022 14 that that SCONJ cjel-3474 1022 15 they they PRON cjel-3474 1022 16 favor favor VERB cjel-3474 1022 17 the the DET cjel-3474 1022 18 more more ADV cjel-3474 1022 19 affluent affluent ADJ cjel-3474 1022 20 ( ( PUNCT cjel-3474 1022 21 a a DET cjel-3474 1022 22 so so ADV cjel-3474 1022 23 - - PUNCT cjel-3474 1022 24 called call VERB cjel-3474 1022 25 “ " PUNCT cjel-3474 1022 26 upside upside ADV cjel-3474 1022 27 - - PUNCT cjel-3474 1022 28 down down NOUN cjel-3474 1022 29 ” " PUNCT cjel-3474 1022 30 subsidy).162 subsidy).162 ADV cjel-3474 1022 31 as as ADP cjel-3474 1022 32 an an DET cjel-3474 1022 33 initial initial ADJ cjel-3474 1022 34 matter matter NOUN cjel-3474 1022 35 , , PUNCT cjel-3474 1022 36 this this PRON cjel-3474 1022 37 is be AUX cjel-3474 1022 38 because because SCONJ cjel-3474 1022 39 many many ADJ cjel-3474 1022 40 deductions deduction NOUN cjel-3474 1022 41 ( ( PUNCT cjel-3474 1022 42 including include VERB cjel-3474 1022 43 the the DET cjel-3474 1022 44 charitable charitable ADJ cjel-3474 1022 45 deduction deduction NOUN cjel-3474 1022 46 ) ) PUNCT cjel-3474 1022 47 are be AUX cjel-3474 1022 48 available available ADJ cjel-3474 1022 49 only only ADV cjel-3474 1022 50 to to ADP cjel-3474 1022 51 taxpayers taxpayer NOUN cjel-3474 1022 52 160 160 NUM cjel-3474 1022 53 . . PUNCT cjel-3474 1023 1 this this PRON cjel-3474 1023 2 is be AUX cjel-3474 1023 3 not not PART cjel-3474 1023 4 to to PART cjel-3474 1023 5 suggest suggest VERB cjel-3474 1023 6 that that SCONJ cjel-3474 1023 7 coming come VERB cjel-3474 1023 8 up up ADP cjel-3474 1023 9 with with ADP cjel-3474 1023 10 a a DET cjel-3474 1023 11 revenue revenue NOUN cjel-3474 1023 12 neutral neutral ADJ cjel-3474 1023 13 rate rate NOUN cjel-3474 1023 14 would would AUX cjel-3474 1023 15 be be AUX cjel-3474 1023 16 easy easy ADJ cjel-3474 1023 17 or or CCONJ cjel-3474 1023 18 that that SCONJ cjel-3474 1023 19 the the DET cjel-3474 1023 20 conservation conservation NOUN cjel-3474 1023 21 benefits benefit NOUN cjel-3474 1023 22 would would AUX cjel-3474 1023 23 be be AUX cjel-3474 1023 24 the the DET cjel-3474 1023 25 same same ADJ cjel-3474 1023 26 . . PUNCT cjel-3474 1024 1 facially facially ADV cjel-3474 1024 2 , , PUNCT cjel-3474 1024 3 a a DET cjel-3474 1024 4 revenue revenue NOUN cjel-3474 1024 5 neutral neutral ADJ cjel-3474 1024 6 rate rate NOUN cjel-3474 1024 7 merely merely ADV cjel-3474 1024 8 says say VERB cjel-3474 1024 9 that that SCONJ cjel-3474 1024 10 the the DET cjel-3474 1024 11 same same ADJ cjel-3474 1024 12 dollar dollar NOUN cjel-3474 1024 13 value value NOUN cjel-3474 1024 14 of of ADP cjel-3474 1024 15 tax tax NOUN cjel-3474 1024 16 benefits benefit NOUN cjel-3474 1024 17 are be AUX cjel-3474 1024 18 being be AUX cjel-3474 1024 19 claimed claim VERB cjel-3474 1024 20 with with ADP cjel-3474 1024 21 the the DET cjel-3474 1024 22 new new ADJ cjel-3474 1024 23 measure measure NOUN cjel-3474 1024 24 as as ADP cjel-3474 1024 25 with with ADP cjel-3474 1024 26 the the DET cjel-3474 1024 27 old old ADJ cjel-3474 1024 28 . . PUNCT cjel-3474 1025 1 but but CCONJ cjel-3474 1025 2 it it PRON cjel-3474 1025 3 does do AUX cjel-3474 1025 4 not not PART cjel-3474 1025 5 say say VERB cjel-3474 1025 6 anything anything PRON cjel-3474 1025 7 about about ADP cjel-3474 1025 8 the the DET cjel-3474 1025 9 comparative comparative ADJ cjel-3474 1025 10 quality quality NOUN cjel-3474 1025 11 of of ADP cjel-3474 1025 12 easements easement NOUN cjel-3474 1025 13 . . PUNCT cjel-3474 1026 1 success success NOUN cjel-3474 1026 2 in in ADP cjel-3474 1026 3 reducing reduce VERB cjel-3474 1026 4 administrative administrative ADJ cjel-3474 1026 5 and and CCONJ cjel-3474 1026 6 reputational reputational ADJ cjel-3474 1026 7 costs cost NOUN cjel-3474 1026 8 ultimately ultimately ADV cjel-3474 1026 9 would would AUX cjel-3474 1026 10 depend depend VERB cjel-3474 1026 11 on on ADP cjel-3474 1026 12 the the DET cjel-3474 1026 13 effectiveness effectiveness NOUN cjel-3474 1026 14 of of ADP cjel-3474 1026 15 strengthening strengthen VERB cjel-3474 1026 16 easement easement ADJ cjel-3474 1026 17 requirements requirement NOUN cjel-3474 1026 18 . . PUNCT cjel-3474 1027 1 161 161 NUM cjel-3474 1027 2 . . PUNCT cjel-3474 1028 1 see see VERB cjel-3474 1028 2 halperin halperin NOUN cjel-3474 1028 3 , , PUNCT cjel-3474 1028 4 supra supra PROPN cjel-3474 1028 5 note note PROPN cjel-3474 1028 6 14 14 NUM cjel-3474 1028 7 , , PUNCT cjel-3474 1028 8 at at ADP cjel-3474 1028 9 47 47 NUM cjel-3474 1028 10 ( ( PUNCT cjel-3474 1028 11 arguing argue VERB cjel-3474 1028 12 that that SCONJ cjel-3474 1028 13 if if SCONJ cjel-3474 1028 14 the the DET cjel-3474 1028 15 tax tax NOUN cjel-3474 1028 16 expenditure expenditure NOUN cjel-3474 1028 17 remains remain VERB cjel-3474 1028 18 it it PRON cjel-3474 1028 19 could could AUX cjel-3474 1028 20 be be AUX cjel-3474 1028 21 replaced replace VERB cjel-3474 1028 22 by by ADP cjel-3474 1028 23 tax tax NOUN cjel-3474 1028 24 credits credit NOUN cjel-3474 1028 25 , , PUNCT cjel-3474 1028 26 capped cap VERB cjel-3474 1028 27 annually annually ADV cjel-3474 1028 28 , , PUNCT cjel-3474 1028 29 and and CCONJ cjel-3474 1028 30 jointly jointly ADV cjel-3474 1028 31 administered administer VERB cjel-3474 1028 32 by by ADP cjel-3474 1028 33 the the DET cjel-3474 1028 34 irs irs PROPN cjel-3474 1028 35 and and CCONJ cjel-3474 1028 36 a a DET cjel-3474 1028 37 specialist specialist ADJ cjel-3474 1028 38 agency agency NOUN cjel-3474 1028 39 such such ADJ cjel-3474 1028 40 as as ADP cjel-3474 1028 41 the the DET cjel-3474 1028 42 bureau bureau NOUN cjel-3474 1028 43 of of ADP cjel-3474 1028 44 land land NOUN cjel-3474 1028 45 management management NOUN cjel-3474 1028 46 ) ) PUNCT cjel-3474 1028 47 . . PUNCT cjel-3474 1029 1 162 162 NUM cjel-3474 1029 2 . . PUNCT cjel-3474 1030 1 see see VERB cjel-3474 1030 2 , , PUNCT cjel-3474 1030 3 e.g. e.g. ADV cjel-3474 1030 4 , , PUNCT cjel-3474 1030 5 charles charles PROPN cjel-3474 1030 6 t. t. PROPN cjel-3474 1030 7 clotfelter clotfelter NOUN cjel-3474 1030 8 , , PUNCT cjel-3474 1030 9 federal federal ADJ cjel-3474 1030 10 tax tax NOUN cjel-3474 1030 11 policy policy NOUN cjel-3474 1030 12 and and CCONJ cjel-3474 1030 13 charitable charitable ADJ cjel-3474 1030 14 giving give VERB cjel-3474 1030 15 285 285 NUM cjel-3474 1030 16 ( ( PUNCT cjel-3474 1030 17 1985 1985 NUM cjel-3474 1030 18 ) ) PUNCT cjel-3474 1030 19 ( ( PUNCT cjel-3474 1030 20 noting note VERB cjel-3474 1030 21 the the DET cjel-3474 1030 22 widespread widespread ADJ cjel-3474 1030 23 criticism criticism NOUN cjel-3474 1030 24 of of ADP cjel-3474 1030 25 the the DET cjel-3474 1030 26 upside upside NOUN cjel-3474 1030 27 - - PUNCT cjel-3474 1030 28 down down ADP cjel-3474 1030 29 effect effect NOUN cjel-3474 1030 30 in in ADP cjel-3474 1030 31 the the DET cjel-3474 1030 32 charitable charitable ADJ cjel-3474 1030 33 contribution contribution NOUN cjel-3474 1030 34 context context NOUN cjel-3474 1030 35 ) ) PUNCT cjel-3474 1030 36 ; ; PUNCT cjel-3474 1030 37 mclaughlin mclaughlin PROPN cjel-3474 1030 38 , , PUNCT cjel-3474 1030 39 supra supra PROPN cjel-3474 1030 40 note note NOUN cjel-3474 1030 41 2 2 NUM cjel-3474 1030 42 , , PUNCT cjel-3474 1030 43 at at ADP cjel-3474 1030 44 29–35 29–35 NUM cjel-3474 1030 45 ( ( PUNCT cjel-3474 1030 46 discussing discuss VERB cjel-3474 1030 47 the the DET cjel-3474 1030 48 upside upside NOUN cjel-3474 1030 49 - - PUNCT cjel-3474 1030 50 down down ADP cjel-3474 1030 51 effect effect NOUN cjel-3474 1030 52 in in ADP cjel-3474 1030 53 the the DET cjel-3474 1030 54 easement easement ADJ cjel-3474 1030 55 contribution contribution NOUN cjel-3474 1030 56 context context NOUN cjel-3474 1030 57 ) ) PUNCT cjel-3474 1030 58 . . PUNCT cjel-3474 1031 1 42 42 NUM cjel-3474 1031 2 columbia columbia PROPN cjel-3474 1031 3 journal journal PROPN cjel-3474 1031 4 of of ADP cjel-3474 1031 5 environmental environmental ADJ cjel-3474 1031 6 law law NOUN cjel-3474 1032 1 [ [ X cjel-3474 1032 2 vol vol NOUN cjel-3474 1032 3 . . PUNCT cjel-3474 1033 1 37:1 37:1 NUM cjel-3474 1033 2 t t NOUN cjel-3474 1033 3     SPACE cjel-3474 1033 4 who who PRON cjel-3474 1033 5 itemize itemize VERB cjel-3474 1033 6 deductions,163 deductions,163 PRON cjel-3474 1033 7 who who PRON cjel-3474 1033 8 are be AUX cjel-3474 1033 9 generally generally ADV cjel-3474 1033 10 wealthier wealthy ADJ cjel-3474 1033 11 than than ADP cjel-3474 1033 12 nonitemizers.164 nonitemizers.164 NOUN cjel-3474 1033 13 more more ADV cjel-3474 1033 14 fundamentally fundamentally ADV cjel-3474 1033 15 , , PUNCT cjel-3474 1033 16 a a DET cjel-3474 1033 17 deduction deduction NOUN cjel-3474 1033 18 ’s ’s PART cjel-3474 1033 19 dollar dollar NOUN cjel-3474 1033 20 value value NOUN cjel-3474 1033 21 to to ADP cjel-3474 1033 22 the the DET cjel-3474 1033 23 taxpayer taxpayer NOUN cjel-3474 1033 24 depends depend VERB cjel-3474 1033 25 on on ADP cjel-3474 1033 26 the the DET cjel-3474 1033 27 taxpayer taxpayer NOUN cjel-3474 1033 28 ’s ’s PART cjel-3474 1033 29 marginal marginal ADJ cjel-3474 1033 30 tax tax NOUN cjel-3474 1033 31 rate rate NOUN cjel-3474 1033 32 , , PUNCT cjel-3474 1033 33 with with ADP cjel-3474 1033 34 higher high ADJ cjel-3474 1033 35 income income NOUN cjel-3474 1033 36 itemizers itemizer NOUN cjel-3474 1033 37 receiving receive VERB cjel-3474 1033 38 a a DET cjel-3474 1033 39 more more ADV cjel-3474 1033 40 valuable valuable ADJ cjel-3474 1033 41 tax tax NOUN cjel-3474 1033 42 benefit.165 benefit.165 NOUN cjel-3474 1033 43 in in ADP cjel-3474 1033 44 effect effect NOUN cjel-3474 1033 45 , , PUNCT cjel-3474 1033 46 for for ADP cjel-3474 1033 47 deductions deduction NOUN cjel-3474 1033 48 , , PUNCT cjel-3474 1033 49 the the DET cjel-3474 1033 50 percentages percentage NOUN cjel-3474 1033 51 that that PRON cjel-3474 1033 52 define define VERB cjel-3474 1033 53 the the DET cjel-3474 1033 54 value value NOUN cjel-3474 1033 55 of of ADP cjel-3474 1033 56 the the DET cjel-3474 1033 57 tax tax NOUN cjel-3474 1033 58 benefit benefit NOUN cjel-3474 1033 59 are be AUX cjel-3474 1033 60 derived derive VERB cjel-3474 1033 61 independently independently ADV cjel-3474 1033 62 from from ADP cjel-3474 1033 63 the the DET cjel-3474 1033 64 activity activity NOUN cjel-3474 1033 65 that that PRON cjel-3474 1033 66 generates generate VERB cjel-3474 1033 67 the the DET cjel-3474 1033 68 benefit benefit NOUN cjel-3474 1033 69 . . PUNCT cjel-3474 1034 1 by by ADP cjel-3474 1034 2 contrast contrast NOUN cjel-3474 1034 3 , , PUNCT cjel-3474 1034 4 as as ADP cjel-3474 1034 5 a a DET cjel-3474 1034 6 general general ADJ cjel-3474 1034 7 matter matter NOUN cjel-3474 1034 8 , , PUNCT cjel-3474 1034 9 credits credit NOUN cjel-3474 1034 10 do do AUX cjel-3474 1034 11 not not PART cjel-3474 1034 12 have have VERB cjel-3474 1034 13 an an DET cjel-3474 1034 14 upside upside ADJ cjel-3474 1034 15 - - PUNCT cjel-3474 1034 16 down down ADP cjel-3474 1034 17 effect effect NOUN cjel-3474 1034 18 built build VERB cjel-3474 1034 19 - - PUNCT cjel-3474 1034 20 in in ADP cjel-3474 1034 21 . . PUNCT cjel-3474 1035 1 credits credit NOUN cjel-3474 1035 2 can can AUX cjel-3474 1035 3 be be AUX cjel-3474 1035 4 targeted target VERB cjel-3474 1035 5 to to ADP cjel-3474 1035 6 certain certain ADJ cjel-3474 1035 7 income income NOUN cjel-3474 1035 8 levels level NOUN cjel-3474 1035 9 , , PUNCT cjel-3474 1035 10 may may AUX cjel-3474 1035 11 be be AUX cjel-3474 1035 12 refundable refundable ADJ cjel-3474 1035 13 ( ( PUNCT cjel-3474 1035 14 and and CCONJ cjel-3474 1035 15 even even ADV cjel-3474 1035 16 tradable tradable ADJ cjel-3474 1035 17 ) ) PUNCT cjel-3474 1035 18 , , PUNCT cjel-3474 1035 19 and and CCONJ cjel-3474 1035 20 can can AUX cjel-3474 1035 21 be be AUX cjel-3474 1035 22 as as ADV cjel-3474 1035 23 generous generous ADJ cjel-3474 1035 24 or or CCONJ cjel-3474 1035 25 as as ADV cjel-3474 1035 26 stingy stingy ADJ cjel-3474 1035 27 as as ADP cjel-3474 1035 28 necessary necessary ADJ cjel-3474 1035 29 to to PART cjel-3474 1035 30 produce produce VERB cjel-3474 1035 31 the the DET cjel-3474 1035 32 desired desire VERB cjel-3474 1035 33 behavior.166 behavior.166 NOUN cjel-3474 1035 34 thus thus ADV cjel-3474 1035 35 , , PUNCT cjel-3474 1035 36 in in ADP cjel-3474 1035 37 general general ADJ cjel-3474 1035 38 , , PUNCT cjel-3474 1035 39 if if SCONJ cjel-3474 1035 40 the the DET cjel-3474 1035 41 purpose purpose NOUN cjel-3474 1035 42 of of ADP cjel-3474 1035 43 a a DET cjel-3474 1035 44 tax tax NOUN cjel-3474 1035 45 benefit benefit NOUN cjel-3474 1035 46 is be AUX cjel-3474 1035 47 to to PART cjel-3474 1035 48 subsidize subsidize VERB cjel-3474 1035 49 an an DET cjel-3474 1035 50 activity activity NOUN cjel-3474 1035 51 , , PUNCT cjel-3474 1035 52 a a DET cjel-3474 1035 53 credit credit NOUN cjel-3474 1035 54 provides provide VERB cjel-3474 1035 55 more more ADJ cjel-3474 1035 56 flexibility flexibility NOUN cjel-3474 1035 57 than than ADP cjel-3474 1035 58 a a DET cjel-3474 1035 59 deduction deduction NOUN cjel-3474 1035 60 . . PUNCT cjel-3474 1036 1 moreover moreover ADV cjel-3474 1036 2 , , PUNCT cjel-3474 1036 3 as as ADP cjel-3474 1036 4 a a DET cjel-3474 1036 5 general general ADJ cjel-3474 1036 6 matter matter NOUN cjel-3474 1036 7 , , PUNCT cjel-3474 1036 8 deductions deduction NOUN cjel-3474 1036 9 , , PUNCT cjel-3474 1036 10 with with ADP cjel-3474 1036 11 their their PRON cjel-3474 1036 12 upsidedown upsidedown ADJ cjel-3474 1036 13 aspect aspect NOUN cjel-3474 1036 14 , , PUNCT cjel-3474 1036 15 make make VERB cjel-3474 1036 16 sense sense NOUN cjel-3474 1036 17 when when SCONJ cjel-3474 1036 18 the the DET cjel-3474 1036 19 reason reason NOUN cjel-3474 1036 20 for for ADP cjel-3474 1036 21 the the DET cjel-3474 1036 22 deduction deduction NOUN cjel-3474 1036 23 is be AUX cjel-3474 1036 24 to to PART cjel-3474 1036 25 accurately accurately ADV cjel-3474 1036 26 measure measure VERB cjel-3474 1036 27 income income NOUN cjel-3474 1036 28 , , PUNCT cjel-3474 1036 29 i.e. i.e. X cjel-3474 1036 30 , , PUNCT cjel-3474 1036 31 when when SCONJ cjel-3474 1036 32 the the DET cjel-3474 1036 33 goal goal NOUN cjel-3474 1036 34 is be AUX cjel-3474 1036 35 to to PART cjel-3474 1036 36 remove remove VERB cjel-3474 1036 37 certain certain ADJ cjel-3474 1036 38 expenses expense NOUN cjel-3474 1036 39 from from ADP cjel-3474 1036 40 the the DET cjel-3474 1036 41 tax tax NOUN cjel-3474 1036 42 base base NOUN cjel-3474 1036 43 ( ( PUNCT cjel-3474 1036 44 similar similar ADJ cjel-3474 1036 45 to to ADP cjel-3474 1036 46 an an DET cjel-3474 1036 47 exclusion).167 exclusion).167 ADJ cjel-3474 1036 48 but but CCONJ cjel-3474 1036 49 , , PUNCT cjel-3474 1036 50 in in ADP cjel-3474 1036 51 the the DET cjel-3474 1036 52 case case NOUN cjel-3474 1036 53 of of ADP cjel-3474 1036 54 conservation conservation NOUN cjel-3474 1036 55 easements easement NOUN cjel-3474 1036 56 , , PUNCT cjel-3474 1036 57 there there PRON cjel-3474 1036 58 is be VERB cjel-3474 1036 59 little little ADJ cjel-3474 1036 60 reason reason NOUN cjel-3474 1036 61 to to PART cjel-3474 1036 62 think think VERB cjel-3474 1036 63 that that SCONJ cjel-3474 1036 64 income income NOUN cjel-3474 1036 65 measurement measurement NOUN cjel-3474 1036 66 concerns concern NOUN cjel-3474 1036 67 are be AUX cjel-3474 1036 68 acute acute ADJ cjel-3474 1036 69 . . PUNCT cjel-3474 1037 1 indeed indeed ADV cjel-3474 1037 2 , , PUNCT cjel-3474 1037 3 it it PRON cjel-3474 1037 4 is be AUX cjel-3474 1037 5 fairly fairly ADV cjel-3474 1037 6 clear clear ADJ cjel-3474 1037 7 that that SCONJ cjel-3474 1037 8 the the DET cjel-3474 1037 9 easement easement ADJ cjel-3474 1037 10 deduction deduction NOUN cjel-3474 1037 11 was be AUX cjel-3474 1037 12 intended intend VERB cjel-3474 1037 13 as as ADP cjel-3474 1037 14 a a DET cjel-3474 1037 15 subsidy subsidy NOUN cjel-3474 1037 16 . . PUNCT cjel-3474 1038 1 although although SCONJ cjel-3474 1038 2 the the DET cjel-3474 1038 3 conservation conservation NOUN cjel-3474 1038 4 easement easement ADJ cjel-3474 1038 5 charitable charitable ADJ cjel-3474 1038 6 contribution contribution NOUN cjel-3474 1038 7 has have AUX cjel-3474 1038 8 had have VERB cjel-3474 1038 9 an an DET cjel-3474 1038 10 awkward awkward ADJ cjel-3474 1038 11 legislative legislative ADJ cjel-3474 1038 12 history history NOUN cjel-3474 1038 13 , , PUNCT cjel-3474 1038 14 the the DET cjel-3474 1038 15 evidence evidence NOUN cjel-3474 1038 16 indicates indicate VERB cjel-3474 1038 17 that that SCONJ cjel-3474 1038 18 congress congress PROPN cjel-3474 1038 19 intended intend VERB cjel-3474 1038 20 in in ADP cjel-3474 1038 21 1976 1976 NUM cjel-3474 1038 22 and and CCONJ cjel-3474 1038 23 1980 1980 NUM cjel-3474 1038 24 to to PART cjel-3474 1038 25 encourage encourage VERB cjel-3474 1038 26 landowners landowner NOUN cjel-3474 1038 27 to to PART cjel-3474 1038 28 part part VERB cjel-3474 1038 29 with with ADP cjel-3474 1038 30 easements easement NOUN cjel-3474 1038 31 in in ADP cjel-3474 1038 32 order order NOUN cjel-3474 1038 33 to to PART cjel-3474 1038 34 subsidize subsidize VERB cjel-3474 1038 35 conservation.168 conservation.168 NOUN cjel-3474 1038 36 in in ADP cjel-3474 1038 37 other other ADJ cjel-3474 1038 38 words word NOUN cjel-3474 1038 39 , , PUNCT cjel-3474 1038 40 the the DET cjel-3474 1038 41 purpose purpose NOUN cjel-3474 1038 42 of of ADP cjel-3474 1038 43 the the DET cjel-3474 1038 44 legislation legislation NOUN cjel-3474 1038 45 was be AUX cjel-3474 1038 46 not not PART cjel-3474 1038 47 just just ADV cjel-3474 1038 48 to to PART cjel-3474 1038 49 remove remove VERB cjel-3474 1038 50 the the DET cjel-3474 1038 51 burden burden NOUN cjel-3474 1038 52 of of ADP cjel-3474 1038 53 taxation taxation NOUN cjel-3474 1038 54 on on ADP cjel-3474 1038 55 landowners landowner NOUN cjel-3474 1038 56 with with ADP cjel-3474 1038 57 respect respect NOUN cjel-3474 1038 58 to to ADP cjel-3474 1038 59 easement easement ADJ cjel-3474 1038 60 contributions contribution NOUN cjel-3474 1038 61 . . PUNCT cjel-3474 1039 1 further far ADV cjel-3474 1039 2 , , PUNCT cjel-3474 1039 3 there there PRON cjel-3474 1039 4 is be VERB cjel-3474 1039 5 something something PRON cjel-3474 1039 6 in in ADP cjel-3474 1039 7 the the DET cjel-3474 1039 8 nature nature NOUN cjel-3474 1039 9 of of ADP cjel-3474 1039 10 a a DET cjel-3474 1039 11 partial partial ADJ cjel-3474 1039 12 interest interest NOUN cjel-3474 1039 13 easement easement NOUN cjel-3474 1039 14 contribution contribution NOUN cjel-3474 1039 15 that that PRON cjel-3474 1039 16 suggests suggest VERB cjel-3474 1039 17 a a DET cjel-3474 1039 18 nondeductible nondeductible ADJ cjel-3474 1039 19 expense expense NOUN cjel-3474 1039 20 of of ADP cjel-3474 1039 21 a a DET cjel-3474 1039 22 personal personal ADJ cjel-3474 1039 23 nature.169 nature.169 NOUN cjel-3474 1039 24 by by ADP cjel-3474 1039 25 definition definition NOUN cjel-3474 1039 26 , , PUNCT cjel-3474 1039 27 the the DET cjel-3474 1039 28 taxpayer taxpayer NOUN cjel-3474 1039 29 does do AUX cjel-3474 1039 30 not not PART cjel-3474 1039 31 relinquish relinquish VERB cjel-3474 1039 32 he he PRON cjel-3474 1039 33 entire entire ADJ cjel-3474 1039 34 property property NOUN cjel-3474 1039 35 and and CCONJ cjel-3474 1039 36 often often ADV cjel-3474 1039 37 retains retain VERB cjel-3474 1039 38 substantial substantial ADJ cjel-3474 1039 39 rights right NOUN cjel-3474 1039 40 and and CCONJ cjel-3474 1039 41 the the DET cjel-3474 1039 42 163 163 NUM cjel-3474 1039 43 . . PUNCT cjel-3474 1039 44 i.r.c i.r.c NOUN cjel-3474 1039 45 . . PUNCT cjel-3474 1040 1 § § PROPN cjel-3474 1040 2 63(d 63(d NUM cjel-3474 1040 3 ) ) PUNCT cjel-3474 1040 4 . . PUNCT cjel-3474 1041 1 164 164 NUM cjel-3474 1041 2 . . PUNCT cjel-3474 1042 1 tax tax NOUN cjel-3474 1042 2 facts fact NOUN cjel-3474 1042 3 : : PUNCT cjel-3474 1042 4 returns return NOUN cjel-3474 1042 5 of of ADP cjel-3474 1042 6 itemizers itemizer NOUN cjel-3474 1042 7 by by ADP cjel-3474 1042 8 agi agi PROPN cjel-3474 1042 9 1999–2000 1999–2000 NUM cjel-3474 1042 10 , , PUNCT cjel-3474 1042 11 tax tax NOUN cjel-3474 1042 12 pol’y pol’y NOUN cjel-3474 1042 13 center center NOUN cjel-3474 1042 14 , , PUNCT cjel-3474 1042 15 http:// http:// PROPN cjel-3474 1042 16 www.taxpolicycenter.org/taxfacts/displayafact.cfm?docid=386 www.taxpolicycenter.org/taxfacts/displayafact.cfm?docid=386 VERB cjel-3474 1042 17 ( ( PUNCT cjel-3474 1042 18 last last ADV cjel-3474 1042 19 visited visit VERB cjel-3474 1042 20 nov nov PROPN cjel-3474 1042 21 . . PROPN cjel-3474 1042 22 11 11 NUM cjel-3474 1042 23 , , PUNCT cjel-3474 1042 24 2011 2011 NUM cjel-3474 1042 25 ) ) PUNCT cjel-3474 1042 26 ( ( PUNCT cjel-3474 1042 27 showing show VERB cjel-3474 1042 28 taxpayers taxpayer NOUN cjel-3474 1042 29 who who PRON cjel-3474 1042 30 itemize itemize VERB cjel-3474 1042 31 deductions deduction NOUN cjel-3474 1042 32 by by ADP cjel-3474 1042 33 income income NOUN cjel-3474 1042 34 level level NOUN cjel-3474 1042 35 ) ) PUNCT cjel-3474 1042 36 ; ; PUNCT cjel-3474 1042 37 see see VERB cjel-3474 1042 38 also also ADV cjel-3474 1042 39 clotfelter clotfelter ADJ cjel-3474 1042 40 , , PUNCT cjel-3474 1042 41 supra supra ADJ cjel-3474 1042 42 note note NOUN cjel-3474 1042 43 162 162 NUM cjel-3474 1042 44 , , PUNCT cjel-3474 1042 45 at at ADP cjel-3474 1042 46 285–86 285–86 NUM cjel-3474 1042 47 . . PROPN cjel-3474 1042 48 165 165 NUM cjel-3474 1042 49 . . PUNCT cjel-3474 1043 1 see see VERB cjel-3474 1043 2 clotfelter clotfelter ADV cjel-3474 1043 3 , , PUNCT cjel-3474 1043 4 supra supra PROPN cjel-3474 1043 5 note note NOUN cjel-3474 1043 6 162 162 NUM cjel-3474 1043 7 , , PUNCT cjel-3474 1043 8 at at ADP cjel-3474 1043 9 285–86 285–86 NUM cjel-3474 1043 10 . . PROPN cjel-3474 1043 11 166 166 NUM cjel-3474 1043 12 . . PUNCT cjel-3474 1044 1 for for ADP cjel-3474 1044 2 a a DET cjel-3474 1044 3 discussion discussion NOUN cjel-3474 1044 4 of of ADP cjel-3474 1044 5 tax tax NOUN cjel-3474 1044 6 credits credit NOUN cjel-3474 1044 7 and and CCONJ cjel-3474 1044 8 deductions deduction NOUN cjel-3474 1044 9 and and CCONJ cjel-3474 1044 10 the the DET cjel-3474 1044 11 relevant relevant ADJ cjel-3474 1044 12 considerations consideration NOUN cjel-3474 1044 13 informing inform VERB cjel-3474 1044 14 use use NOUN cjel-3474 1044 15 of of ADP cjel-3474 1044 16 one one NUM cjel-3474 1044 17 or or CCONJ cjel-3474 1044 18 the the DET cjel-3474 1044 19 other other ADJ cjel-3474 1044 20 , , PUNCT cjel-3474 1044 21 see see VERB cjel-3474 1044 22 generally generally ADV cjel-3474 1044 23 brian brian PROPN cjel-3474 1044 24 h. h. PROPN cjel-3474 1044 25 genn genn PROPN cjel-3474 1044 26 , , PUNCT cjel-3474 1044 27 the the DET cjel-3474 1044 28 case case NOUN cjel-3474 1044 29 for for ADP cjel-3474 1044 30 tax tax NOUN cjel-3474 1044 31 credits credit NOUN cjel-3474 1044 32 , , PUNCT cjel-3474 1044 33 61 61 NUM cjel-3474 1044 34 tax tax NOUN cjel-3474 1044 35 lawyer lawyer NOUN cjel-3474 1044 36 549 549 NUM cjel-3474 1044 37 ( ( PUNCT cjel-3474 1044 38 2008 2008 NUM cjel-3474 1044 39 ) ) PUNCT cjel-3474 1044 40 . . PUNCT cjel-3474 1045 1 167 167 NUM cjel-3474 1045 2 . . PUNCT cjel-3474 1046 1 see see PROPN cjel-3474 1046 2 andrews andrews PROPN cjel-3474 1046 3 , , PUNCT cjel-3474 1046 4 supra supra PROPN cjel-3474 1046 5 note note PROPN cjel-3474 1046 6 129 129 NUM cjel-3474 1046 7 , , PUNCT cjel-3474 1046 8 at at ADP cjel-3474 1046 9 313 313 NUM cjel-3474 1046 10 . . PUNCT cjel-3474 1046 11 168 168 NUM cjel-3474 1046 12 . . PUNCT cjel-3474 1047 1 see see VERB cjel-3474 1047 2 supra supra PROPN cjel-3474 1047 3 part part PROPN cjel-3474 1047 4 ii.a ii.a PROPN cjel-3474 1047 5 . . PROPN cjel-3474 1047 6 169 169 NUM cjel-3474 1047 7 . . PUNCT cjel-3474 1048 1 see see VERB cjel-3474 1048 2 i.r.c i.r.c NOUN cjel-3474 1048 3 . . PUNCT cjel-3474 1049 1 § § PROPN cjel-3474 1049 2 262 262 NUM cjel-3474 1049 3 ( ( PUNCT cjel-3474 1049 4 2006 2006 NUM cjel-3474 1049 5 ) ) PUNCT cjel-3474 1049 6 ( ( PUNCT cjel-3474 1049 7 disallowing disallow VERB cjel-3474 1049 8 deductions deduction NOUN cjel-3474 1049 9 for for ADP cjel-3474 1049 10 personal personal ADJ cjel-3474 1049 11 expenses expense NOUN cjel-3474 1049 12 ) ) PUNCT cjel-3474 1049 13 . . PUNCT cjel-3474 1050 1 2012 2012 NUM cjel-3474 1050 2 ] ] PUNCT cjel-3474 1050 3 the the DET cjel-3474 1050 4 conservation conservation NOUN cjel-3474 1050 5 easement easement ADJ cjel-3474 1050 6 tax tax NOUN cjel-3474 1050 7 expenditure expenditure NOUN cjel-3474 1050 8 43 43 NUM cjel-3474 1050 9     SPACE cjel-3474 1050 10 continued continue VERB cjel-3474 1050 11 ability ability NOUN cjel-3474 1050 12 to to PART cjel-3474 1050 13 use use VERB cjel-3474 1050 14 ( ( PUNCT cjel-3474 1050 15 and and CCONJ cjel-3474 1050 16 in in ADP cjel-3474 1050 17 some some DET cjel-3474 1050 18 cases case NOUN cjel-3474 1050 19 develop develop VERB cjel-3474 1050 20 ) ) PUNCT cjel-3474 1051 1 it.170 it.170 VERB cjel-3474 1051 2 the the DET cjel-3474 1051 3 taxpayer taxpayer NOUN cjel-3474 1051 4 is be AUX cjel-3474 1051 5 also also ADV cjel-3474 1051 6 likely likely ADJ cjel-3474 1051 7 to to PART cjel-3474 1051 8 be be AUX cjel-3474 1051 9 in in ADP cjel-3474 1051 10 personal personal ADJ cjel-3474 1051 11 agreement agreement NOUN cjel-3474 1051 12 with with ADP cjel-3474 1051 13 and and CCONJ cjel-3474 1051 14 enjoy enjoy VERB cjel-3474 1051 15 the the DET cjel-3474 1051 16 post post ADJ cjel-3474 1051 17 - - ADJ cjel-3474 1051 18 contribution contribution ADJ cjel-3474 1051 19 use use NOUN cjel-3474 1051 20 of of ADP cjel-3474 1051 21 the the DET cjel-3474 1051 22 property.171 property.171 NOUN cjel-3474 1051 23 to to ADP cjel-3474 1051 24 the the DET cjel-3474 1051 25 extent extent NOUN cjel-3474 1051 26 the the DET cjel-3474 1051 27 taxpayer taxpayer NOUN cjel-3474 1051 28 has have AUX cjel-3474 1051 29 suffered suffer VERB cjel-3474 1051 30 a a DET cjel-3474 1051 31 loss loss NOUN cjel-3474 1051 32 of of ADP cjel-3474 1051 33 income income NOUN cjel-3474 1051 34 with with ADP cjel-3474 1051 35 respect respect NOUN cjel-3474 1051 36 to to ADP cjel-3474 1051 37 the the DET cjel-3474 1051 38 contribution contribution NOUN cjel-3474 1051 39 , , PUNCT cjel-3474 1051 40 the the DET cjel-3474 1051 41 loss loss NOUN cjel-3474 1051 42 would would AUX cjel-3474 1051 43 occur occur VERB cjel-3474 1051 44 upon upon SCONJ cjel-3474 1051 45 sale sale NOUN cjel-3474 1051 46 and and CCONJ cjel-3474 1051 47 not not PART cjel-3474 1051 48 at at ADP cjel-3474 1051 49 the the DET cjel-3474 1051 50 time time NOUN cjel-3474 1051 51 of of ADP cjel-3474 1051 52 the the DET cjel-3474 1051 53 contribution.172 contribution.172 NOUN cjel-3474 1051 54 accordingly accordingly ADV cjel-3474 1051 55 , , PUNCT cjel-3474 1051 56 as as ADP cjel-3474 1051 57 an an DET cjel-3474 1051 58 adjustment adjustment NOUN cjel-3474 1051 59 to to PART cjel-3474 1051 60 measure measure VERB cjel-3474 1051 61 income income NOUN cjel-3474 1051 62 , , PUNCT cjel-3474 1051 63 a a DET cjel-3474 1051 64 conservation conservation NOUN cjel-3474 1051 65 easement easement NOUN cjel-3474 1051 66 deduction deduction NOUN cjel-3474 1051 67 does do AUX cjel-3474 1051 68 not not PART cjel-3474 1051 69 seem seem VERB cjel-3474 1051 70 warranted warrant VERB cjel-3474 1051 71 . . PUNCT cjel-3474 1052 1 as as ADP cjel-3474 1052 2 an an DET cjel-3474 1052 3 additional additional ADJ cjel-3474 1052 4 distraction distraction NOUN cjel-3474 1052 5 , , PUNCT cjel-3474 1052 6 the the DET cjel-3474 1052 7 valuation valuation NOUN cjel-3474 1052 8 of of ADP cjel-3474 1052 9 a a DET cjel-3474 1052 10 partial partial ADJ cjel-3474 1052 11 interest interest NOUN cjel-3474 1052 12 within within ADP cjel-3474 1052 13 the the DET cjel-3474 1052 14 charitable charitable ADJ cjel-3474 1052 15 deduction deduction NOUN cjel-3474 1052 16 framework framework NOUN cjel-3474 1052 17 has have AUX cjel-3474 1052 18 led lead VERB cjel-3474 1052 19 to to ADP cjel-3474 1052 20 an an DET cjel-3474 1052 21 overemphasis overemphasis NOUN cjel-3474 1052 22 on on ADP cjel-3474 1052 23 private private ADJ cjel-3474 1052 24 benefit benefit NOUN cjel-3474 1052 25 issues,173 issues,173 PROPN cjel-3474 1052 26 again again ADV cjel-3474 1052 27 to to ADP cjel-3474 1052 28 the the DET cjel-3474 1052 29 detriment detriment NOUN cjel-3474 1052 30 of of ADP cjel-3474 1052 31 a a DET cjel-3474 1052 32 focus focus NOUN cjel-3474 1052 33 on on ADP cjel-3474 1052 34 conservation conservation NOUN cjel-3474 1052 35 benefits benefit NOUN cjel-3474 1052 36 . . PUNCT cjel-3474 1053 1 this this PRON cjel-3474 1053 2 is be AUX cjel-3474 1053 3 because because SCONJ cjel-3474 1053 4 under under ADP cjel-3474 1053 5 the the DET cjel-3474 1053 6 charitable charitable ADJ cjel-3474 1053 7 contribution contribution NOUN cjel-3474 1053 8 rules rule NOUN cjel-3474 1053 9 , , PUNCT cjel-3474 1053 10 the the DET cjel-3474 1053 11 lost lose VERB cjel-3474 1053 12 economic economic ADJ cjel-3474 1053 13 development development NOUN cjel-3474 1053 14 value value NOUN cjel-3474 1053 15 must must AUX cjel-3474 1053 16 be be AUX cjel-3474 1053 17 reduced reduce VERB cjel-3474 1053 18 by by ADP cjel-3474 1053 19 the the DET cjel-3474 1053 20 value value NOUN cjel-3474 1053 21 of of ADP cjel-3474 1053 22 any any DET cjel-3474 1053 23 private private ADJ cjel-3474 1053 24 benefit benefit NOUN cjel-3474 1053 25 to to ADP cjel-3474 1053 26 the the DET cjel-3474 1053 27 donor.174 donor.174 NOUN cjel-3474 1053 28 although although SCONJ cjel-3474 1053 29 this this DET cjel-3474 1053 30 rule rule NOUN cjel-3474 1053 31 is be AUX cjel-3474 1053 32 easy easy ADJ cjel-3474 1053 33 to to PART cjel-3474 1053 34 state state VERB cjel-3474 1053 35 , , PUNCT cjel-3474 1053 36 it it PRON cjel-3474 1053 37 is be AUX cjel-3474 1053 38 difficult difficult ADJ cjel-3474 1053 39 to to PART cjel-3474 1053 40 apply apply VERB cjel-3474 1053 41 in in ADP cjel-3474 1053 42 the the DET cjel-3474 1053 43 partial partial ADJ cjel-3474 1053 44 - - PUNCT cjel-3474 1053 45 interest interest NOUN cjel-3474 1053 46 easement easement ADJ cjel-3474 1053 47 context context NOUN cjel-3474 1053 48 . . PUNCT cjel-3474 1054 1 the the DET cjel-3474 1054 2 principal principal ADJ cjel-3474 1054 3 issue issue NOUN cjel-3474 1054 4 is be AUX cjel-3474 1054 5 whether whether SCONJ cjel-3474 1054 6 a a DET cjel-3474 1054 7 donor donor NOUN cjel-3474 1054 8 ’s ’s PART cjel-3474 1054 9 continued continue VERB cjel-3474 1054 10 use use NOUN cjel-3474 1054 11 and and CCONJ cjel-3474 1054 12 enjoyment enjoyment NOUN cjel-3474 1054 13 of of ADP cjel-3474 1054 14 the the DET cjel-3474 1054 15 property property NOUN cjel-3474 1054 16 should should AUX cjel-3474 1054 17 offset offset VERB cjel-3474 1054 18 the the DET cjel-3474 1054 19 lost lose VERB cjel-3474 1054 20 economic economic ADJ cjel-3474 1054 21 development development NOUN cjel-3474 1054 22 value value NOUN cjel-3474 1054 23 , , PUNCT cjel-3474 1054 24 i.e. i.e. X cjel-3474 1054 25 , , PUNCT cjel-3474 1054 26 to to ADP cjel-3474 1054 27 what what DET cjel-3474 1054 28 extent extent NOUN cjel-3474 1054 29 is be AUX cjel-3474 1054 30 the the DET cjel-3474 1054 31 very very ADJ cjel-3474 1054 32 170 170 NUM cjel-3474 1054 33 . . PUNCT cjel-3474 1055 1 this this PRON cjel-3474 1055 2 is be AUX cjel-3474 1055 3 the the DET cjel-3474 1055 4 nature nature NOUN cjel-3474 1055 5 of of ADP cjel-3474 1055 6 a a DET cjel-3474 1055 7 partial partial ADJ cjel-3474 1055 8 interest interest NOUN cjel-3474 1055 9 contribution contribution NOUN cjel-3474 1055 10 . . PUNCT cjel-3474 1056 1 see see VERB cjel-3474 1056 2 turner turner PROPN cjel-3474 1056 3 v. v. ADP cjel-3474 1056 4 comm’r comm’r PROPN cjel-3474 1056 5 , , PUNCT cjel-3474 1056 6 126 126 NUM cjel-3474 1056 7 t.c t.c NOUN cjel-3474 1056 8 . . PROPN cjel-3474 1056 9 299 299 NUM cjel-3474 1056 10 ( ( PUNCT cjel-3474 1056 11 2006 2006 NUM cjel-3474 1056 12 ) ) PUNCT cjel-3474 1056 13 ; ; PUNCT cjel-3474 1056 14 glass glass NOUN cjel-3474 1056 15 v. v. CCONJ cjel-3474 1056 16 comm’r comm’r NOUN cjel-3474 1056 17 , , PUNCT cjel-3474 1056 18 124 124 NUM cjel-3474 1056 19 t.c t.c PROPN cjel-3474 1056 20 . . PROPN cjel-3474 1056 21 258 258 NUM cjel-3474 1056 22 , , PUNCT cjel-3474 1056 23 aff’d aff’d NUM cjel-3474 1056 24 , , PUNCT cjel-3474 1056 25 471 471 NUM cjel-3474 1056 26 f.3d f.3d NUM cjel-3474 1056 27 698 698 NUM cjel-3474 1056 28 ( ( PUNCT cjel-3474 1056 29 6th 6th ADJ cjel-3474 1056 30 cir cir NOUN cjel-3474 1056 31 . . PUNCT cjel-3474 1056 32 2006 2006 NUM cjel-3474 1056 33 ) ) PUNCT cjel-3474 1056 34 ; ; PUNCT cjel-3474 1056 35 joint joint ADJ cjel-3474 1056 36 comm comm NOUN cjel-3474 1056 37 . . PUNCT cjel-3474 1057 1 on on ADP cjel-3474 1057 2 taxation taxation NOUN cjel-3474 1057 3 , , PUNCT cjel-3474 1057 4 supra supra PROPN cjel-3474 1057 5 note note PROPN cjel-3474 1057 6 14 14 NUM cjel-3474 1057 7 , , PUNCT cjel-3474 1057 8 at at ADP cjel-3474 1057 9 284 284 NUM cjel-3474 1057 10 . . PUNCT cjel-3474 1058 1 171 171 NUM cjel-3474 1058 2 . . PUNCT cjel-3474 1059 1 see see PROPN cjel-3474 1059 2 eagle eagle PROPN cjel-3474 1059 3 , , PUNCT cjel-3474 1059 4 supra supra PROPN cjel-3474 1059 5 note note PROPN cjel-3474 1059 6 14 14 NUM cjel-3474 1059 7 , , PUNCT cjel-3474 1059 8 at at ADP cjel-3474 1059 9 79 79 NUM cjel-3474 1059 10 . . PUNCT cjel-3474 1060 1 172 172 NUM cjel-3474 1060 2 . . PUNCT cjel-3474 1061 1 this this PRON cjel-3474 1061 2 would would AUX cjel-3474 1061 3 be be AUX cjel-3474 1061 4 an an DET cjel-3474 1061 5 argument argument NOUN cjel-3474 1061 6 for for ADP cjel-3474 1061 7 allowing allow VERB cjel-3474 1061 8 charitable charitable ADJ cjel-3474 1061 9 deductions deduction NOUN cjel-3474 1061 10 for for ADP cjel-3474 1061 11 contributions contribution NOUN cjel-3474 1061 12 of of ADP cjel-3474 1061 13 partial partial ADJ cjel-3474 1061 14 interests interest NOUN cjel-3474 1061 15 , , PUNCT cjel-3474 1061 16 but but CCONJ cjel-3474 1061 17 not not PART cjel-3474 1061 18 until until SCONJ cjel-3474 1061 19 the the DET cjel-3474 1061 20 “ " PUNCT cjel-3474 1061 21 loss loss NOUN cjel-3474 1061 22 ” " PUNCT cjel-3474 1061 23 of of ADP cjel-3474 1061 24 the the DET cjel-3474 1061 25 partial partial ADJ cjel-3474 1061 26 interest interest NOUN cjel-3474 1061 27 becomes becomes AUX cjel-3474 1061 28 realized realize VERB cjel-3474 1061 29 upon upon SCONJ cjel-3474 1061 30 a a DET cjel-3474 1061 31 sale sale NOUN cjel-3474 1061 32 of of ADP cjel-3474 1061 33 the the DET cjel-3474 1061 34 underlying underlie VERB cjel-3474 1061 35 fee fee NOUN cjel-3474 1061 36 . . PUNCT cjel-3474 1062 1 see see VERB cjel-3474 1062 2 sarah sarah PROPN cjel-3474 1062 3 b. b. PROPN cjel-3474 1062 4 lawsky lawsky PROPN cjel-3474 1062 5 , , PUNCT cjel-3474 1062 6 the the DET cjel-3474 1062 7 sum sum NOUN cjel-3474 1062 8 of of ADP cjel-3474 1062 9 its its PRON cjel-3474 1062 10 parts part NOUN cjel-3474 1062 11 : : PUNCT cjel-3474 1062 12 reforming reform VERB cjel-3474 1062 13 charitable charitable ADJ cjel-3474 1062 14 donations donation NOUN cjel-3474 1062 15 of of ADP cjel-3474 1062 16 partial partial ADJ cjel-3474 1062 17 interests interest NOUN cjel-3474 1062 18 , , PUNCT cjel-3474 1062 19 64 64 NUM cjel-3474 1062 20 tax tax NOUN cjel-3474 1062 21 l. l. PROPN cjel-3474 1062 22 rev rev PROPN cjel-3474 1062 23 . . PROPN cjel-3474 1062 24 37 37 NUM cjel-3474 1062 25 , , PUNCT cjel-3474 1062 26 56–61 56–61 NUM cjel-3474 1062 27 ( ( PUNCT cjel-3474 1062 28 2010 2010 NUM cjel-3474 1062 29 ) ) PUNCT cjel-3474 1062 30 ( ( PUNCT cjel-3474 1062 31 arguing argue VERB cjel-3474 1062 32 that that SCONJ cjel-3474 1062 33 as as ADP cjel-3474 1062 34 a a DET cjel-3474 1062 35 general general ADJ cjel-3474 1062 36 matter matter NOUN cjel-3474 1062 37 , , PUNCT cjel-3474 1062 38 a a DET cjel-3474 1062 39 deduction deduction NOUN cjel-3474 1062 40 for for ADP cjel-3474 1062 41 partial partial ADJ cjel-3474 1062 42 interests interest NOUN cjel-3474 1062 43 should should AUX cjel-3474 1062 44 be be AUX cjel-3474 1062 45 allowed allow VERB cjel-3474 1062 46 but but CCONJ cjel-3474 1062 47 that that SCONJ cjel-3474 1062 48 the the DET cjel-3474 1062 49 deduction deduction NOUN cjel-3474 1062 50 should should AUX cjel-3474 1062 51 be be AUX cjel-3474 1062 52 limited limit VERB cjel-3474 1062 53 to to ADP cjel-3474 1062 54 the the DET cjel-3474 1062 55 donor donor NOUN cjel-3474 1062 56 ’s ’s PART cjel-3474 1062 57 basis basis NOUN cjel-3474 1062 58 in in ADP cjel-3474 1062 59 the the DET cjel-3474 1062 60 property property NOUN cjel-3474 1062 61 ) ) PUNCT cjel-3474 1062 62 . . PUNCT cjel-3474 1063 1 173 173 X cjel-3474 1063 2 . . PUNCT cjel-3474 1063 3 see see VERB cjel-3474 1063 4 , , PUNCT cjel-3474 1063 5 e.g. e.g. ADV cjel-3474 1063 6 , , PUNCT cjel-3474 1063 7 joint joint ADJ cjel-3474 1063 8 comm comm NOUN cjel-3474 1063 9 . . PUNCT cjel-3474 1064 1 on on ADP cjel-3474 1064 2 taxation taxation NOUN cjel-3474 1064 3 , , PUNCT cjel-3474 1064 4 supra supra PROPN cjel-3474 1064 5 note note PROPN cjel-3474 1064 6 14 14 NUM cjel-3474 1064 7 , , PUNCT cjel-3474 1064 8 at at ADP cjel-3474 1064 9 285 285 NUM cjel-3474 1064 10 ( ( PUNCT cjel-3474 1064 11 noting note VERB cjel-3474 1064 12 the the DET cjel-3474 1064 13 valuation valuation NOUN cjel-3474 1064 14 difficulties difficulty NOUN cjel-3474 1064 15 when when SCONJ cjel-3474 1064 16 the the DET cjel-3474 1064 17 donor donor NOUN cjel-3474 1064 18 continues continue VERB cjel-3474 1064 19 the the DET cjel-3474 1064 20 personal personal ADJ cjel-3474 1064 21 use use NOUN cjel-3474 1064 22 of of ADP cjel-3474 1064 23 the the DET cjel-3474 1064 24 retained retain VERB cjel-3474 1064 25 property property NOUN cjel-3474 1064 26 ) ) PUNCT cjel-3474 1064 27 . . PUNCT cjel-3474 1065 1 174 174 NUM cjel-3474 1065 2 . . PUNCT cjel-3474 1066 1 this this PRON cjel-3474 1066 2 is be AUX cjel-3474 1066 3 just just ADV cjel-3474 1066 4 a a DET cjel-3474 1066 5 straightforward straightforward ADJ cjel-3474 1066 6 application application NOUN cjel-3474 1066 7 of of ADP cjel-3474 1066 8 the the DET cjel-3474 1066 9 general general ADJ cjel-3474 1066 10 rule rule NOUN cjel-3474 1066 11 that that SCONJ cjel-3474 1066 12 the the DET cjel-3474 1066 13 charitable charitable ADJ cjel-3474 1066 14 deduction deduction NOUN cjel-3474 1066 15 be be AUX cjel-3474 1066 16 reduced reduce VERB cjel-3474 1066 17 by by ADP cjel-3474 1066 18 the the DET cjel-3474 1066 19 amount amount NOUN cjel-3474 1066 20 of of ADP cjel-3474 1066 21 any any DET cjel-3474 1066 22 return return NOUN cjel-3474 1066 23 benefit benefit NOUN cjel-3474 1066 24 received receive VERB cjel-3474 1066 25 ( ( PUNCT cjel-3474 1066 26 quid quid ADJ cjel-3474 1066 27 pro pro X cjel-3474 1066 28 quo quo NOUN cjel-3474 1066 29 ) ) PUNCT cjel-3474 1066 30 , , PUNCT cjel-3474 1066 31 or or CCONJ cjel-3474 1066 32 denied deny VERB cjel-3474 1066 33 outright outright ADV cjel-3474 1066 34 if if SCONJ cjel-3474 1066 35 any any DET cjel-3474 1066 36 private private ADJ cjel-3474 1066 37 benefit benefit NOUN cjel-3474 1066 38 resulting result VERB cjel-3474 1066 39 from from ADP cjel-3474 1066 40 the the DET cjel-3474 1066 41 contribution contribution NOUN cjel-3474 1066 42 exceeds exceed VERB cjel-3474 1066 43 the the DET cjel-3474 1066 44 public public ADJ cjel-3474 1066 45 benefit benefit NOUN cjel-3474 1066 46 from from ADP cjel-3474 1066 47 the the DET cjel-3474 1066 48 contribution contribution NOUN cjel-3474 1066 49 ( ( PUNCT cjel-3474 1066 50 substantial substantial ADJ cjel-3474 1066 51 return return NOUN cjel-3474 1066 52 benefit benefit NOUN cjel-3474 1066 53 ) ) PUNCT cjel-3474 1066 54 . . PUNCT cjel-3474 1067 1 see see VERB cjel-3474 1067 2 ottawa ottawa PROPN cjel-3474 1067 3 silica silica PROPN cjel-3474 1067 4 co. co. PROPN cjel-3474 1067 5 v. v. PROPN cjel-3474 1067 6 united united PROPN cjel-3474 1067 7 states states PROPN cjel-3474 1067 8 , , PUNCT cjel-3474 1067 9 699 699 NUM cjel-3474 1067 10 f.2d f.2d NOUN cjel-3474 1067 11 1124 1124 NUM cjel-3474 1067 12 , , PUNCT cjel-3474 1067 13 1131–32 1131–32 PROPN cjel-3474 1067 14 ( ( PUNCT cjel-3474 1067 15 fed fed PROPN cjel-3474 1067 16 . . PUNCT cjel-3474 1067 17 cir cir PROPN cjel-3474 1067 18 . . PROPN cjel-3474 1067 19 1983 1983 NUM cjel-3474 1067 20 ) ) PUNCT cjel-3474 1067 21 ; ; PUNCT cjel-3474 1067 22 rev rev PROPN cjel-3474 1067 23 . . PROPN cjel-3474 1067 24 proc proc PROPN cjel-3474 1067 25 . . PUNCT cjel-3474 1068 1 92 92 NUM cjel-3474 1068 2 - - SYM cjel-3474 1068 3 49 49 NUM cjel-3474 1068 4 , , PUNCT cjel-3474 1068 5 1992 1992 NUM cjel-3474 1068 6 - - SYM cjel-3474 1068 7 26 26 NUM cjel-3474 1068 8 i.r.b i.r.b NOUN cjel-3474 1068 9 . . PUNCT cjel-3474 1068 10 18 18 NUM cjel-3474 1068 11 ; ; PUNCT cjel-3474 1068 12 rev rev X cjel-3474 1068 13 . . PROPN cjel-3474 1069 1 rul rul PROPN cjel-3474 1069 2 . . PUNCT cjel-3474 1070 1 67 67 NUM cjel-3474 1070 2 - - SYM cjel-3474 1070 3 246 246 NUM cjel-3474 1070 4 , , PUNCT cjel-3474 1070 5 1967 1967 NUM cjel-3474 1070 6 - - SYM cjel-3474 1070 7 2 2 NUM cjel-3474 1070 8 c.b c.b PROPN cjel-3474 1070 9 . . PROPN cjel-3474 1070 10 104 104 NUM cjel-3474 1070 11 . . PUNCT cjel-3474 1071 1 accordingly accordingly ADV cjel-3474 1071 2 , , PUNCT cjel-3474 1071 3 the the DET cjel-3474 1071 4 easement easement ADJ cjel-3474 1071 5 regulations regulation NOUN cjel-3474 1071 6 require require VERB cjel-3474 1071 7 various various ADJ cjel-3474 1071 8 reductions reduction NOUN cjel-3474 1071 9 in in ADP cjel-3474 1071 10 the the DET cjel-3474 1071 11 deduction deduction NOUN cjel-3474 1071 12 to to PART cjel-3474 1071 13 account account VERB cjel-3474 1071 14 for for ADP cjel-3474 1071 15 private private ADJ cjel-3474 1071 16 benefit benefit NOUN cjel-3474 1071 17 . . PUNCT cjel-3474 1072 1 treas trea NOUN cjel-3474 1072 2 . . PUNCT cjel-3474 1073 1 reg reg PROPN cjel-3474 1073 2 . . PUNCT cjel-3474 1074 1 § § PROPN cjel-3474 1074 2 1.170a-14(h)(3 1.170a-14(h)(3 NUM cjel-3474 1074 3 ) ) PUNCT cjel-3474 1074 4 ( ( PUNCT cjel-3474 1074 5 as as SCONJ cjel-3474 1074 6 amended amend VERB cjel-3474 1074 7 in in ADP cjel-3474 1074 8 2009 2009 NUM cjel-3474 1074 9 ) ) PUNCT cjel-3474 1075 1 ( ( PUNCT cjel-3474 1075 2 providing provide VERB cjel-3474 1075 3 that that SCONJ cjel-3474 1075 4 if if SCONJ cjel-3474 1075 5 “ " PUNCT cjel-3474 1075 6 the the DET cjel-3474 1075 7 donor donor NOUN cjel-3474 1075 8 or or CCONJ cjel-3474 1075 9 a a DET cjel-3474 1075 10 related related ADJ cjel-3474 1075 11 person person NOUN cjel-3474 1075 12 receives receive VERB cjel-3474 1075 13 , , PUNCT cjel-3474 1075 14 or or CCONJ cjel-3474 1075 15 can can AUX cjel-3474 1075 16 reasonably reasonably ADV cjel-3474 1075 17 expect expect VERB cjel-3474 1075 18 to to PART cjel-3474 1075 19 receive receive VERB cjel-3474 1075 20 , , PUNCT cjel-3474 1075 21 financial financial ADJ cjel-3474 1075 22 or or CCONJ cjel-3474 1075 23 economic economic ADJ cjel-3474 1075 24 benefits benefit NOUN cjel-3474 1075 25 that that PRON cjel-3474 1075 26 are be AUX cjel-3474 1075 27 greater great ADJ cjel-3474 1075 28 than than ADP cjel-3474 1075 29 those those PRON cjel-3474 1075 30 that that PRON cjel-3474 1075 31 will will AUX cjel-3474 1075 32 inure inure VERB cjel-3474 1075 33 to to ADP cjel-3474 1075 34 the the DET cjel-3474 1075 35 general general ADJ cjel-3474 1075 36 public public ADJ cjel-3474 1075 37 form form NOUN cjel-3474 1075 38 the the DET cjel-3474 1075 39 transfer transfer NOUN cjel-3474 1075 40 , , PUNCT cjel-3474 1075 41 no no DET cjel-3474 1075 42 deduction deduction NOUN cjel-3474 1075 43 is be AUX cjel-3474 1075 44 allowable allowable ADJ cjel-3474 1075 45 under under ADP cjel-3474 1075 46 this this DET cjel-3474 1075 47 section section NOUN cjel-3474 1075 48 . . PUNCT cjel-3474 1076 1 however however ADV cjel-3474 1076 2 , , PUNCT cjel-3474 1076 3 if if SCONJ cjel-3474 1076 4 the the DET cjel-3474 1076 5 donor donor NOUN cjel-3474 1076 6 or or CCONJ cjel-3474 1076 7 a a DET cjel-3474 1076 8 related related ADJ cjel-3474 1076 9 person person NOUN cjel-3474 1076 10 receives receive VERB cjel-3474 1076 11 , , PUNCT cjel-3474 1076 12 or or CCONJ cjel-3474 1076 13 can can AUX cjel-3474 1076 14 reasonably reasonably ADV cjel-3474 1076 15 expect expect VERB cjel-3474 1076 16 to to PART cjel-3474 1076 17 receive receive VERB cjel-3474 1076 18 , , PUNCT cjel-3474 1076 19 a a DET cjel-3474 1076 20 financial financial ADJ cjel-3474 1076 21 or or CCONJ cjel-3474 1076 22 economic economic ADJ cjel-3474 1076 23 benefit benefit NOUN cjel-3474 1076 24 that that PRON cjel-3474 1076 25 is be AUX cjel-3474 1076 26 substantial substantial ADJ cjel-3474 1076 27 , , PUNCT cjel-3474 1076 28 but but CCONJ cjel-3474 1076 29 it it PRON cjel-3474 1076 30 is be AUX cjel-3474 1076 31 clearly clearly ADV cjel-3474 1076 32 shown show VERB cjel-3474 1076 33 that that SCONJ cjel-3474 1076 34 the the DET cjel-3474 1076 35 benefit benefit NOUN cjel-3474 1076 36 is be AUX cjel-3474 1076 37 less less ADJ cjel-3474 1076 38 than than ADP cjel-3474 1076 39 the the DET cjel-3474 1076 40 amount amount NOUN cjel-3474 1076 41 of of ADP cjel-3474 1076 42 the the DET cjel-3474 1076 43 transfer transfer NOUN cjel-3474 1076 44 , , PUNCT cjel-3474 1076 45 then then ADV cjel-3474 1076 46 a a DET cjel-3474 1076 47 deduction deduction NOUN cjel-3474 1076 48 under under ADP cjel-3474 1076 49 this this DET cjel-3474 1076 50 section section NOUN cjel-3474 1076 51 is be AUX cjel-3474 1076 52 allowable allowable ADJ cjel-3474 1076 53 for for ADP cjel-3474 1076 54 the the DET cjel-3474 1076 55 excess excess NOUN cjel-3474 1076 56 of of ADP cjel-3474 1076 57 the the DET cjel-3474 1076 58 amount amount NOUN cjel-3474 1076 59 transferred transfer VERB cjel-3474 1076 60 over over ADP cjel-3474 1076 61 the the DET cjel-3474 1076 62 amount amount NOUN cjel-3474 1076 63 of of ADP cjel-3474 1076 64 the the DET cjel-3474 1076 65 financial financial ADJ cjel-3474 1076 66 or or CCONJ cjel-3474 1076 67 economic economic ADJ cjel-3474 1076 68 benefit benefit NOUN cjel-3474 1076 69 received receive VERB cjel-3474 1076 70 or or CCONJ cjel-3474 1076 71 reasonably reasonably ADV cjel-3474 1076 72 expected expect VERB cjel-3474 1076 73 to to PART cjel-3474 1076 74 be be AUX cjel-3474 1076 75 received receive VERB cjel-3474 1076 76 . . PUNCT cjel-3474 1076 77 . . PUNCT cjel-3474 1076 78 . . PUNCT cjel-3474 1077 1 . . PUNCT cjel-3474 1077 2 ” " PUNCT cjel-3474 1077 3 ) ) PUNCT cjel-3474 1078 1 . . PUNCT cjel-3474 1079 1 44 44 NUM cjel-3474 1079 2 columbia columbia PROPN cjel-3474 1079 3 journal journal PROPN cjel-3474 1079 4 of of ADP cjel-3474 1079 5 environmental environmental ADJ cjel-3474 1079 6 law law NOUN cjel-3474 1080 1 [ [ X cjel-3474 1080 2 vol vol NOUN cjel-3474 1080 3 . . PUNCT cjel-3474 1081 1 37:1 37:1 NUM cjel-3474 1081 2     SPACE cjel-3474 1081 3 fact fact NOUN cjel-3474 1081 4 of of ADP cjel-3474 1081 5 retaining retain VERB cjel-3474 1081 6 an an DET cjel-3474 1081 7 interest interest NOUN cjel-3474 1081 8 a a DET cjel-3474 1081 9 private private ADJ cjel-3474 1081 10 benefit?175 benefit?175 PROPN cjel-3474 1081 11 although although SCONJ cjel-3474 1081 12 the the DET cjel-3474 1081 13 retained retain VERB cjel-3474 1081 14 interest interest NOUN cjel-3474 1081 15 has have VERB cjel-3474 1081 16 no no DET cjel-3474 1081 17 direct direct ADJ cjel-3474 1081 18 bearing bearing NOUN cjel-3474 1081 19 on on ADP cjel-3474 1081 20 the the DET cjel-3474 1081 21 lost lose VERB cjel-3474 1081 22 economic economic ADJ cjel-3474 1081 23 development development NOUN cjel-3474 1081 24 value value NOUN cjel-3474 1081 25 ( ( PUNCT cjel-3474 1081 26 which which PRON cjel-3474 1081 27 is be AUX cjel-3474 1081 28 supposed suppose VERB cjel-3474 1081 29 to to PART cjel-3474 1081 30 be be AUX cjel-3474 1081 31 determined determine VERB cjel-3474 1081 32 objectively objectively ADV cjel-3474 1081 33 based base VERB cjel-3474 1081 34 on on ADP cjel-3474 1081 35 the the DET cjel-3474 1081 36 easement easement ADJ cjel-3474 1081 37 terms term NOUN cjel-3474 1081 38 ) ) PUNCT cjel-3474 1081 39 , , PUNCT cjel-3474 1081 40 the the DET cjel-3474 1081 41 fact fact NOUN cjel-3474 1081 42 that that SCONJ cjel-3474 1081 43 the the DET cjel-3474 1081 44 taxpayer taxpayer NOUN cjel-3474 1081 45 continues continue VERB cjel-3474 1081 46 to to PART cjel-3474 1081 47 benefit benefit VERB cjel-3474 1081 48 from from ADP cjel-3474 1081 49 the the DET cjel-3474 1081 50 property property NOUN cjel-3474 1081 51 seems seem VERB cjel-3474 1081 52 relevant relevant ADJ cjel-3474 1081 53 to to ADP cjel-3474 1081 54 whether whether SCONJ cjel-3474 1081 55 , , PUNCT cjel-3474 1081 56 or or CCONJ cjel-3474 1081 57 the the DET cjel-3474 1081 58 extent extent NOUN cjel-3474 1081 59 to to ADP cjel-3474 1081 60 which which PRON cjel-3474 1081 61 , , PUNCT cjel-3474 1081 62 a a DET cjel-3474 1081 63 donor donor NOUN cjel-3474 1081 64 should should AUX cjel-3474 1081 65 get get VERB cjel-3474 1081 66 a a DET cjel-3474 1081 67 charitable charitable ADJ cjel-3474 1081 68 deduction deduction NOUN cjel-3474 1081 69 for for ADP cjel-3474 1081 70 the the DET cjel-3474 1081 71 partial partial ADJ cjel-3474 1081 72 interest interest NOUN cjel-3474 1081 73 contribution contribution NOUN cjel-3474 1081 74 . . PUNCT cjel-3474 1082 1 arguably arguably ADV cjel-3474 1082 2 , , PUNCT cjel-3474 1082 3 however however ADV cjel-3474 1082 4 , , PUNCT cjel-3474 1082 5 in in ADP cjel-3474 1082 6 the the DET cjel-3474 1082 7 context context NOUN cjel-3474 1082 8 of of ADP cjel-3474 1082 9 a a DET cjel-3474 1082 10 tax tax NOUN cjel-3474 1082 11 benefit benefit NOUN cjel-3474 1082 12 designed design VERB cjel-3474 1082 13 to to PART cjel-3474 1082 14 secure secure VERB cjel-3474 1082 15 conservation conservation NOUN cjel-3474 1082 16 goals goal NOUN cjel-3474 1082 17 , , PUNCT cjel-3474 1082 18 private private ADJ cjel-3474 1082 19 benefit benefit NOUN cjel-3474 1082 20 to to ADP cjel-3474 1082 21 the the DET cjel-3474 1082 22 taxpayer taxpayer NOUN cjel-3474 1082 23 is be AUX cjel-3474 1082 24 , , PUNCT cjel-3474 1082 25 or or CCONJ cjel-3474 1082 26 should should AUX cjel-3474 1082 27 be be AUX cjel-3474 1082 28 , , PUNCT cjel-3474 1082 29 of of ADP cjel-3474 1082 30 less less ADJ cjel-3474 1082 31 importance importance NOUN cjel-3474 1082 32 than than ADP cjel-3474 1082 33 meeting meet VERB cjel-3474 1082 34 the the DET cjel-3474 1082 35 goal.176 goal.176 NOUN cjel-3474 1082 36 further far ADV cjel-3474 1082 37 , , PUNCT cjel-3474 1082 38 as as ADP cjel-3474 1082 39 a a DET cjel-3474 1082 40 policy policy NOUN cjel-3474 1082 41 matter matter NOUN cjel-3474 1082 42 , , PUNCT cjel-3474 1082 43 there there PRON cjel-3474 1082 44 is be VERB cjel-3474 1082 45 no no DET cjel-3474 1082 46 obvious obvious ADJ cjel-3474 1082 47 justification justification NOUN cjel-3474 1082 48 for for ADP cjel-3474 1082 49 providing provide VERB cjel-3474 1082 50 wealthier wealthy ADJ cjel-3474 1082 51 taxpayers taxpayer NOUN cjel-3474 1082 52 with with ADP cjel-3474 1082 53 a a DET cjel-3474 1082 54 greater great ADJ cjel-3474 1082 55 tax tax NOUN cjel-3474 1082 56 benefit benefit NOUN cjel-3474 1082 57 than than ADP cjel-3474 1082 58 others other NOUN cjel-3474 1082 59 — — PUNCT cjel-3474 1082 60 which which PRON cjel-3474 1082 61 is be AUX cjel-3474 1082 62 the the DET cjel-3474 1082 63 natural natural ADJ cjel-3474 1082 64 result result NOUN cjel-3474 1082 65 of of ADP cjel-3474 1082 66 using use VERB cjel-3474 1082 67 a a DET cjel-3474 1082 68 deduction.177 deduction.177 NOUN cjel-3474 1082 69 indeed indeed ADV cjel-3474 1082 70 , , PUNCT cjel-3474 1082 71 some some PRON cjel-3474 1082 72 have have AUX cjel-3474 1082 73 argued argue VERB cjel-3474 1082 74 that that SCONJ cjel-3474 1082 75 affluent affluent ADJ cjel-3474 1082 76 taxpayers taxpayer NOUN cjel-3474 1082 77 with with ADP cjel-3474 1082 78 an an DET cjel-3474 1082 79 interest interest NOUN cjel-3474 1082 80 in in ADP cjel-3474 1082 81 conservation conservation NOUN cjel-3474 1082 82 are be AUX cjel-3474 1082 83 likely likely ADJ cjel-3474 1082 84 to to PART cjel-3474 1082 85 be be AUX cjel-3474 1082 86 less less ADV cjel-3474 1082 87 responsive responsive ADJ cjel-3474 1082 88 to to ADP cjel-3474 1082 89 the the DET cjel-3474 1082 90 tax tax NOUN cjel-3474 1082 91 benefit benefit NOUN cjel-3474 1082 92 in in ADP cjel-3474 1082 93 deciding decide VERB cjel-3474 1082 94 whether whether SCONJ cjel-3474 1082 95 to to PART cjel-3474 1082 96 make make VERB cjel-3474 1082 97 a a DET cjel-3474 1082 98 contribution contribution NOUN cjel-3474 1082 99 because because SCONJ cjel-3474 1082 100 the the DET cjel-3474 1082 101 motivation motivation NOUN cjel-3474 1082 102 for for ADP cjel-3474 1082 103 such such ADJ cjel-3474 1082 104 taxpayers taxpayer NOUN cjel-3474 1082 105 when when SCONJ cjel-3474 1082 106 making make VERB cjel-3474 1082 107 a a DET cjel-3474 1082 108 contribution contribution NOUN cjel-3474 1082 109 is be AUX cjel-3474 1082 110 not not PART cjel-3474 1082 111 monetary.178 monetary.178 ADJ cjel-3474 1082 112 this this DET cjel-3474 1082 113 issue issue NOUN cjel-3474 1082 114 has have AUX cjel-3474 1082 115 also also ADV cjel-3474 1082 116 arisen arise VERB cjel-3474 1082 117 in in ADP cjel-3474 1082 118 the the DET cjel-3474 1082 119 context context NOUN cjel-3474 1082 120 of of ADP cjel-3474 1082 121 “ " PUNCT cjel-3474 1082 122 cash cash VERB cjel-3474 1082 123 poor poor ADJ cjel-3474 1082 124 - - PUNCT cjel-3474 1082 125 land land NOUN cjel-3474 1082 126 rich rich ADJ cjel-3474 1082 127 ” " PUNCT cjel-3474 1082 128 taxpayers taxpayer NOUN cjel-3474 1082 129 , , PUNCT cjel-3474 1082 130 or or CCONJ cjel-3474 1082 131 those those PRON cjel-3474 1082 132 with with ADP cjel-3474 1082 133 large large ADJ cjel-3474 1082 134 - - PUNCT cjel-3474 1082 135 value value NOUN cjel-3474 1082 136 deductions deduction NOUN cjel-3474 1082 137 but but CCONJ cjel-3474 1082 138 not not PART cjel-3474 1082 139 enough enough ADJ cjel-3474 1082 140 income income NOUN cjel-3474 1082 141 to to PART cjel-3474 1082 142 benefit benefit VERB cjel-3474 1082 143 from from ADP cjel-3474 1082 144 the the DET cjel-3474 1082 145 deduction.179 deduction.179 NOUN cjel-3474 1082 146 the the DET cjel-3474 1082 147 charitable charitable ADJ cjel-3474 1082 148 deduction deduction NOUN cjel-3474 1082 149 rules rule NOUN cjel-3474 1082 150 have have AUX cjel-3474 1082 151 been be AUX cjel-3474 1082 152 changed change VERB cjel-3474 1082 153 ( ( PUNCT cjel-3474 1082 154 temporarily temporarily ADV cjel-3474 1082 155 ) ) PUNCT cjel-3474 1082 156 to to PART cjel-3474 1082 157 accommodate accommodate VERB cjel-3474 1082 158 such such ADJ cjel-3474 1082 159 taxpayers.180 taxpayers.180 PROPN cjel-3474 1082 160 175 175 NUM cjel-3474 1082 161 . . PUNCT cjel-3474 1083 1 one one NUM cjel-3474 1083 2 illustration illustration NOUN cjel-3474 1083 3 of of ADP cjel-3474 1083 4 private private ADJ cjel-3474 1083 5 benefit benefit NOUN cjel-3474 1083 6 concerns concern NOUN cjel-3474 1083 7 is be AUX cjel-3474 1083 8 when when SCONJ cjel-3474 1083 9 the the DET cjel-3474 1083 10 donor donor NOUN cjel-3474 1083 11 has have VERB cjel-3474 1083 12 a a DET cjel-3474 1083 13 residence residence NOUN cjel-3474 1083 14 on on ADP cjel-3474 1083 15 the the DET cjel-3474 1083 16 property property NOUN cjel-3474 1083 17 that that PRON cjel-3474 1083 18 becomes become VERB cjel-3474 1083 19 subject subject ADJ cjel-3474 1083 20 to to ADP cjel-3474 1083 21 the the DET cjel-3474 1083 22 contributed contribute VERB cjel-3474 1083 23 easement easement NOUN cjel-3474 1083 24 . . PUNCT cjel-3474 1084 1 the the DET cjel-3474 1084 2 donor donor NOUN cjel-3474 1084 3 continues continue VERB cjel-3474 1084 4 to to PART cjel-3474 1084 5 live live VERB cjel-3474 1084 6 on on ADP cjel-3474 1084 7 and and CCONJ cjel-3474 1084 8 enjoy enjoy VERB cjel-3474 1084 9 the the DET cjel-3474 1084 10 property property NOUN cjel-3474 1084 11 , , PUNCT cjel-3474 1084 12 calling call VERB cjel-3474 1084 13 into into ADP cjel-3474 1084 14 question question NOUN cjel-3474 1084 15 either either CCONJ cjel-3474 1084 16 the the DET cjel-3474 1084 17 nature nature NOUN cjel-3474 1084 18 of of ADP cjel-3474 1084 19 the the DET cjel-3474 1084 20 public public ADJ cjel-3474 1084 21 benefit benefit NOUN cjel-3474 1084 22 or or CCONJ cjel-3474 1084 23 the the DET cjel-3474 1084 24 amount amount NOUN cjel-3474 1084 25 of of ADP cjel-3474 1084 26 private private ADJ cjel-3474 1084 27 benefit benefit NOUN cjel-3474 1084 28 to to ADP cjel-3474 1084 29 the the DET cjel-3474 1084 30 donor donor NOUN cjel-3474 1084 31 . . PUNCT cjel-3474 1085 1 situations situation NOUN cjel-3474 1085 2 such such ADJ cjel-3474 1085 3 as as ADP cjel-3474 1085 4 this this PRON cjel-3474 1085 5 have have AUX cjel-3474 1085 6 led lead VERB cjel-3474 1085 7 to to ADP cjel-3474 1085 8 calls call NOUN cjel-3474 1085 9 for for ADP cjel-3474 1085 10 elimination elimination NOUN cjel-3474 1085 11 or or CCONJ cjel-3474 1085 12 reduction reduction NOUN cjel-3474 1085 13 of of ADP cjel-3474 1085 14 the the DET cjel-3474 1085 15 tax tax NOUN cjel-3474 1085 16 benefit benefit NOUN cjel-3474 1085 17 in in ADP cjel-3474 1085 18 cases case NOUN cjel-3474 1085 19 where where SCONJ cjel-3474 1085 20 donors donor NOUN cjel-3474 1085 21 continue continue VERB cjel-3474 1085 22 to to PART cjel-3474 1085 23 maintain maintain VERB cjel-3474 1085 24 a a DET cjel-3474 1085 25 residence residence NOUN cjel-3474 1085 26 on on ADP cjel-3474 1085 27 the the DET cjel-3474 1085 28 property property NOUN cjel-3474 1085 29 after after ADP cjel-3474 1085 30 the the DET cjel-3474 1085 31 contribution contribution NOUN cjel-3474 1085 32 . . PUNCT cjel-3474 1086 1 joint joint ADJ cjel-3474 1086 2 comm comm NOUN cjel-3474 1086 3 . . PUNCT cjel-3474 1087 1 on on ADP cjel-3474 1087 2 taxation taxation NOUN cjel-3474 1087 3 , , PUNCT cjel-3474 1087 4 supra supra PROPN cjel-3474 1087 5 note note PROPN cjel-3474 1087 6 14 14 NUM cjel-3474 1087 7 , , PUNCT cjel-3474 1087 8 at at ADP cjel-3474 1087 9 285 285 NUM cjel-3474 1087 10 . . PUNCT cjel-3474 1087 11 176 176 NUM cjel-3474 1087 12 . . PUNCT cjel-3474 1088 1 although although SCONJ cjel-3474 1088 2 positing posit VERB cjel-3474 1088 3 that that SCONJ cjel-3474 1088 4 private private ADJ cjel-3474 1088 5 benefit benefit NOUN cjel-3474 1088 6 should should AUX cjel-3474 1088 7 be be AUX cjel-3474 1088 8 of of ADP cjel-3474 1088 9 only only ADJ cjel-3474 1088 10 marginal marginal ADJ cjel-3474 1088 11 concern concern NOUN cjel-3474 1088 12 in in ADP cjel-3474 1088 13 the the DET cjel-3474 1088 14 easement easement ADJ cjel-3474 1088 15 context context NOUN cjel-3474 1088 16 may may AUX cjel-3474 1088 17 seem seem VERB cjel-3474 1088 18 anathema anathema NOUN cjel-3474 1088 19 , , PUNCT cjel-3474 1088 20 any any DET cjel-3474 1088 21 such such ADJ cjel-3474 1088 22 reaction reaction NOUN cjel-3474 1088 23 is be AUX cjel-3474 1088 24 partly partly ADV cjel-3474 1088 25 because because SCONJ cjel-3474 1088 26 thinking think VERB cjel-3474 1088 27 about about ADP cjel-3474 1088 28 the the DET cjel-3474 1088 29 conservation conservation NOUN cjel-3474 1088 30 easements easement NOUN cjel-3474 1088 31 has have AUX cjel-3474 1088 32 been be AUX cjel-3474 1088 33 boxed box VERB cjel-3474 1088 34 in in ADP cjel-3474 1088 35 by by ADP cjel-3474 1088 36 the the DET cjel-3474 1088 37 charitable charitable ADJ cjel-3474 1088 38 deduction deduction NOUN cjel-3474 1088 39 . . PUNCT cjel-3474 1089 1 most most ADJ cjel-3474 1089 2 tax tax NOUN cjel-3474 1089 3 benefits benefit NOUN cjel-3474 1089 4 entail entail VERB cjel-3474 1089 5 a a DET cjel-3474 1089 6 significant significant ADJ cjel-3474 1089 7 private private ADJ cjel-3474 1089 8 benefit benefit NOUN cjel-3474 1089 9 to to ADP cjel-3474 1089 10 the the DET cjel-3474 1089 11 taxpayer taxpayer NOUN cjel-3474 1089 12 ; ; PUNCT cjel-3474 1089 13 indeed indeed ADV cjel-3474 1089 14 , , PUNCT cjel-3474 1089 15 often often ADV cjel-3474 1089 16 that that PRON cjel-3474 1089 17 is be AUX cjel-3474 1089 18 the the DET cjel-3474 1089 19 whole whole ADJ cjel-3474 1089 20 point point NOUN cjel-3474 1089 21 : : PUNCT cjel-3474 1089 22 the the DET cjel-3474 1089 23 tax tax NOUN cjel-3474 1089 24 system system NOUN cjel-3474 1089 25 provides provide VERB cjel-3474 1089 26 a a DET cjel-3474 1089 27 private private ADJ cjel-3474 1089 28 benefit benefit NOUN cjel-3474 1089 29 ( ( PUNCT cjel-3474 1089 30 the the DET cjel-3474 1089 31 tax tax NOUN cjel-3474 1089 32 benefit benefit NOUN cjel-3474 1089 33 ) ) PUNCT cjel-3474 1089 34 in in ADP cjel-3474 1089 35 exchange exchange NOUN cjel-3474 1089 36 for for ADP cjel-3474 1089 37 activity activity NOUN cjel-3474 1089 38 thought think VERB cjel-3474 1089 39 to to PART cjel-3474 1089 40 be be AUX cjel-3474 1089 41 socially socially ADV cjel-3474 1089 42 desirable desirable ADJ cjel-3474 1089 43 ( ( PUNCT cjel-3474 1089 44 e.g. e.g. ADV cjel-3474 1089 45 , , PUNCT cjel-3474 1089 46 installing instal VERB cjel-3474 1089 47 energy energy NOUN cjel-3474 1089 48 efficient efficient ADJ cjel-3474 1089 49 windows window NOUN cjel-3474 1089 50 ) ) PUNCT cjel-3474 1089 51 . . PUNCT cjel-3474 1090 1 177 177 NUM cjel-3474 1090 2 . . PUNCT cjel-3474 1091 1 a a DET cjel-3474 1091 2 deduction deduction NOUN cjel-3474 1091 3 might might AUX cjel-3474 1091 4 be be AUX cjel-3474 1091 5 more more ADV cjel-3474 1091 6 appropriate appropriate ADJ cjel-3474 1091 7 when when SCONJ cjel-3474 1091 8 higher high ADJ cjel-3474 1091 9 - - PUNCT cjel-3474 1091 10 bracket bracket NOUN cjel-3474 1091 11 taxpayers taxpayer NOUN cjel-3474 1091 12 require require VERB cjel-3474 1091 13 a a DET cjel-3474 1091 14 larger large ADJ cjel-3474 1091 15 incentive incentive NOUN cjel-3474 1091 16 than than SCONJ cjel-3474 1091 17 others other NOUN cjel-3474 1091 18 to to PART cjel-3474 1091 19 undertake undertake VERB cjel-3474 1091 20 the the DET cjel-3474 1091 21 desired desire VERB cjel-3474 1091 22 activity activity NOUN cjel-3474 1091 23 . . PUNCT cjel-3474 1092 1 178 178 NUM cjel-3474 1092 2 . . PUNCT cjel-3474 1093 1 see see PROPN cjel-3474 1093 2 eagle eagle PROPN cjel-3474 1093 3 , , PUNCT cjel-3474 1093 4 supra supra PROPN cjel-3474 1093 5 note note PROPN cjel-3474 1093 6 14 14 NUM cjel-3474 1093 7 , , PUNCT cjel-3474 1093 8 at at ADP cjel-3474 1093 9 89 89 NUM cjel-3474 1093 10 ; ; PUNCT cjel-3474 1093 11 mclaughlin mclaughlin PROPN cjel-3474 1093 12 , , PUNCT cjel-3474 1093 13 supra supra PROPN cjel-3474 1093 14 note note NOUN cjel-3474 1093 15 2 2 NUM cjel-3474 1093 16 , , PUNCT cjel-3474 1093 17 at at ADP cjel-3474 1093 18 100 100 NUM cjel-3474 1093 19 . . PUNCT cjel-3474 1093 20 179 179 NUM cjel-3474 1093 21 . . PUNCT cjel-3474 1094 1 see see VERB cjel-3474 1094 2 , , PUNCT cjel-3474 1094 3 e.g. e.g. ADV cjel-3474 1094 4 , , PUNCT cjel-3474 1094 5 mclaughlin mclaughlin PROPN cjel-3474 1094 6 , , PUNCT cjel-3474 1094 7 supra supra PROPN cjel-3474 1094 8 note note NOUN cjel-3474 1094 9 2 2 NUM cjel-3474 1094 10 , , PUNCT cjel-3474 1094 11 at at ADP cjel-3474 1094 12 99 99 NUM cjel-3474 1094 13 . . PUNCT cjel-3474 1094 14 180 180 NUM cjel-3474 1094 15 . . PUNCT cjel-3474 1095 1 initially initially ADV cjel-3474 1095 2 , , PUNCT cjel-3474 1095 3 easement easement ADJ cjel-3474 1095 4 contributions contribution NOUN cjel-3474 1095 5 were be AUX cjel-3474 1095 6 subject subject ADJ cjel-3474 1095 7 to to ADP cjel-3474 1095 8 the the DET cjel-3474 1095 9 generally generally ADV cjel-3474 1095 10 applicable applicable ADJ cjel-3474 1095 11 percentage percentage NOUN cjel-3474 1095 12 limitation limitation NOUN cjel-3474 1095 13 rules rule NOUN cjel-3474 1095 14 ( ( PUNCT cjel-3474 1095 15 which which PRON cjel-3474 1095 16 limit limit VERB cjel-3474 1095 17 the the DET cjel-3474 1095 18 charitable charitable ADJ cjel-3474 1095 19 deduction deduction NOUN cjel-3474 1095 20 as as ADP cjel-3474 1095 21 a a DET cjel-3474 1095 22 percentage percentage NOUN cjel-3474 1095 23 of of ADP cjel-3474 1095 24 the the DET cjel-3474 1095 25 donor donor NOUN cjel-3474 1095 26 ’s ’s PART cjel-3474 1095 27 adjusted adjust VERB cjel-3474 1095 28 gross gross ADJ cjel-3474 1095 29 income income NOUN cjel-3474 1095 30 ) ) PUNCT cjel-3474 1095 31 and and CCONJ cjel-3474 1095 32 the the DET cjel-3474 1095 33 carryover carryover NOUN cjel-3474 1095 34 rules rule NOUN cjel-3474 1095 35 ( ( PUNCT cjel-3474 1095 36 which which PRON cjel-3474 1095 37 allow allow VERB cjel-3474 1095 38 charitable charitable ADJ cjel-3474 1095 39 contributions contribution NOUN cjel-3474 1095 40 not not PART cjel-3474 1095 41 deducted deduct VERB cjel-3474 1095 42 in in ADP cjel-3474 1095 43 one one NUM cjel-3474 1095 44 year year NOUN cjel-3474 1095 45 by by ADP cjel-3474 1095 46 reason reason NOUN cjel-3474 1095 47 of of ADP cjel-3474 1095 48 the the DET cjel-3474 1095 49 percentage percentage NOUN cjel-3474 1095 50 limitations limitation NOUN cjel-3474 1095 51 to to PART cjel-3474 1095 52 be be AUX cjel-3474 1095 53 deducted deduct VERB cjel-3474 1095 54 over over ADP cjel-3474 1095 55 the the DET cjel-3474 1095 56 five five NUM cjel-3474 1095 57 subsequent subsequent ADJ cjel-3474 1095 58 years year NOUN cjel-3474 1095 59 ) ) PUNCT cjel-3474 1095 60 . . PUNCT cjel-3474 1096 1 i.r.c i.r.c NOUN cjel-3474 1096 2 . . PUNCT cjel-3474 1097 1 § § PROPN cjel-3474 1097 2 170(b 170(b PROPN cjel-3474 1097 3 ) ) PUNCT cjel-3474 1097 4 ( ( PUNCT cjel-3474 1097 5 2006 2006 NUM cjel-3474 1097 6 ) ) PUNCT cjel-3474 1097 7 . . PUNCT cjel-3474 1098 1 land land NOUN cjel-3474 1098 2 trust trust NOUN cjel-3474 1098 3 organizations organization NOUN cjel-3474 1098 4 and and CCONJ cjel-3474 1098 5 others other NOUN cjel-3474 1098 6 argued argue VERB cjel-3474 1098 7 that that SCONJ cjel-3474 1098 8 the the DET cjel-3474 1098 9 percentage percentage NOUN cjel-3474 1098 10 limitations limitation NOUN cjel-3474 1098 11 and and CCONJ cjel-3474 1098 12 carryovers carryover NOUN cjel-3474 1098 13 should should AUX cjel-3474 1098 14 be be AUX cjel-3474 1098 15 increased increase VERB cjel-3474 1098 16 for for ADP cjel-3474 1098 17 easement easement ADJ cjel-3474 1098 18 contributions contribution NOUN cjel-3474 1098 19 , , PUNCT cjel-3474 1098 20 2012 2012 NUM cjel-3474 1098 21 ] ] PUNCT cjel-3474 1098 22 the the DET cjel-3474 1098 23 conservation conservation NOUN cjel-3474 1098 24 easement easement ADJ cjel-3474 1098 25 tax tax NOUN cjel-3474 1098 26 expenditure expenditure NOUN cjel-3474 1098 27 45 45 NUM cjel-3474 1098 28     SPACE cjel-3474 1098 29 a a DET cjel-3474 1098 30 credit credit NOUN cjel-3474 1098 31 , , PUNCT cjel-3474 1098 32 therefore therefore ADV cjel-3474 1098 33 , , PUNCT cjel-3474 1098 34 not not PART cjel-3474 1098 35 only only ADV cjel-3474 1098 36 would would AUX cjel-3474 1098 37 provide provide VERB cjel-3474 1098 38 tax tax NOUN cjel-3474 1098 39 benefits benefit NOUN cjel-3474 1098 40 more more ADV cjel-3474 1098 41 equitably equitably ADV cjel-3474 1098 42 , , PUNCT cjel-3474 1098 43 but but CCONJ cjel-3474 1098 44 also also ADV cjel-3474 1098 45 would would AUX cjel-3474 1098 46 avoid avoid VERB cjel-3474 1098 47 some some PRON cjel-3474 1098 48 of of ADP cjel-3474 1098 49 the the DET cjel-3474 1098 50 other other ADJ cjel-3474 1098 51 pitfalls pitfall NOUN cjel-3474 1098 52 that that PRON cjel-3474 1098 53 have have AUX cjel-3474 1098 54 resulted result VERB cjel-3474 1098 55 from from ADP cjel-3474 1098 56 the the DET cjel-3474 1098 57 decision decision NOUN cjel-3474 1098 58 to to PART cjel-3474 1098 59 style style VERB cjel-3474 1098 60 the the DET cjel-3474 1098 61 easement easement ADJ cjel-3474 1098 62 program program NOUN cjel-3474 1098 63 as as ADP cjel-3474 1098 64 a a DET cjel-3474 1098 65 charitable charitable ADJ cjel-3474 1098 66 deduction deduction NOUN cjel-3474 1098 67 . . PUNCT cjel-3474 1099 1 nevertheless nevertheless ADV cjel-3474 1099 2 , , PUNCT cjel-3474 1099 3 some some PRON cjel-3474 1099 4 might might AUX cjel-3474 1099 5 object object VERB cjel-3474 1099 6 that that SCONJ cjel-3474 1099 7 a a DET cjel-3474 1099 8 credit credit NOUN cjel-3474 1099 9 , , PUNCT cjel-3474 1099 10 like like ADP cjel-3474 1099 11 the the DET cjel-3474 1099 12 present present ADJ cjel-3474 1099 13 system system NOUN cjel-3474 1099 14 , , PUNCT cjel-3474 1099 15 might might AUX cjel-3474 1099 16 not not PART cjel-3474 1099 17 adequately adequately ADV cjel-3474 1099 18 address address VERB cjel-3474 1099 19 the the DET cjel-3474 1099 20 problem problem NOUN cjel-3474 1099 21 of of ADP cjel-3474 1099 22 waste waste NOUN cjel-3474 1099 23 ( ( PUNCT cjel-3474 1099 24 i.e. i.e. X cjel-3474 1099 25 , , PUNCT cjel-3474 1099 26 paying pay VERB cjel-3474 1099 27 more more ADJ cjel-3474 1099 28 than than ADP cjel-3474 1099 29 necessary necessary ADJ cjel-3474 1099 30 to to PART cjel-3474 1099 31 secure secure VERB cjel-3474 1099 32 the the DET cjel-3474 1099 33 contribution contribution NOUN cjel-3474 1099 34 ) ) PUNCT cjel-3474 1099 35 . . PUNCT cjel-3474 1100 1 although although SCONJ cjel-3474 1100 2 the the DET cjel-3474 1100 3 level level NOUN cjel-3474 1100 4 of of ADP cjel-3474 1100 5 waste waste NOUN cjel-3474 1100 6 depends depend VERB cjel-3474 1100 7 on on ADP cjel-3474 1100 8 the the DET cjel-3474 1100 9 credit credit NOUN cjel-3474 1100 10 percentage percentage NOUN cjel-3474 1100 11 , , PUNCT cjel-3474 1100 12 the the DET cjel-3474 1100 13 question question NOUN cjel-3474 1100 14 ultimately ultimately ADV cjel-3474 1100 15 should should AUX cjel-3474 1100 16 be be AUX cjel-3474 1100 17 whether whether SCONJ cjel-3474 1100 18 waste waste NOUN cjel-3474 1100 19 , , PUNCT cjel-3474 1100 20 though though ADV cjel-3474 1100 21 unfortunate unfortunate ADJ cjel-3474 1100 22 , , PUNCT cjel-3474 1100 23 is be AUX cjel-3474 1100 24 a a DET cjel-3474 1100 25 reasonable reasonable ADJ cjel-3474 1100 26 cost cost NOUN cjel-3474 1100 27 of of ADP cjel-3474 1100 28 the the DET cjel-3474 1100 29 program program NOUN cjel-3474 1100 30 . . PUNCT cjel-3474 1101 1 the the DET cjel-3474 1101 2 reasonableness reasonableness NOUN cjel-3474 1101 3 of of ADP cjel-3474 1101 4 the the DET cjel-3474 1101 5 waste waste NOUN cjel-3474 1101 6 will will AUX cjel-3474 1101 7 depend depend VERB cjel-3474 1101 8 on on ADP cjel-3474 1101 9 whether whether SCONJ cjel-3474 1101 10 the the DET cjel-3474 1101 11 program program NOUN cjel-3474 1101 12 is be AUX cjel-3474 1101 13 designed design VERB cjel-3474 1101 14 to to PART cjel-3474 1101 15 maximize maximize VERB cjel-3474 1101 16 conservation conservation NOUN cjel-3474 1101 17 benefits benefit NOUN cjel-3474 1101 18 while while SCONJ cjel-3474 1101 19 providing provide VERB cjel-3474 1101 20 a a DET cjel-3474 1101 21 reasonable reasonable ADJ cjel-3474 1101 22 degree degree NOUN cjel-3474 1101 23 of of ADP cjel-3474 1101 24 confidence confidence NOUN cjel-3474 1101 25 that that SCONJ cjel-3474 1101 26 such such ADJ cjel-3474 1101 27 benefits benefit NOUN cjel-3474 1101 28 significantly significantly ADV cjel-3474 1101 29 exceed exceed VERB cjel-3474 1101 30 any any DET cjel-3474 1101 31 waste waste NOUN cjel-3474 1101 32 . . PUNCT cjel-3474 1102 1 another another DET cjel-3474 1102 2 objection objection NOUN cjel-3474 1102 3 to to ADP cjel-3474 1102 4 the the DET cjel-3474 1102 5 use use NOUN cjel-3474 1102 6 of of ADP cjel-3474 1102 7 a a DET cjel-3474 1102 8 credit credit NOUN cjel-3474 1102 9 might might AUX cjel-3474 1102 10 be be AUX cjel-3474 1102 11 based base VERB cjel-3474 1102 12 on on ADP cjel-3474 1102 13 transactional transactional ADJ cjel-3474 1102 14 efficiency efficiency NOUN cjel-3474 1102 15 . . PUNCT cjel-3474 1103 1 transactional transactional ADJ cjel-3474 1103 2 efficiency efficiency NOUN cjel-3474 1103 3 concerns concern NOUN cjel-3474 1103 4 might might AUX cjel-3474 1103 5 arise arise VERB cjel-3474 1103 6 if if SCONJ cjel-3474 1103 7 the the DET cjel-3474 1103 8 value value NOUN cjel-3474 1103 9 of of ADP cjel-3474 1103 10 the the DET cjel-3474 1103 11 tax tax NOUN cjel-3474 1103 12 benefit benefit NOUN cjel-3474 1103 13 as as ADP cjel-3474 1103 14 proposed propose VERB cjel-3474 1103 15 exceeded exceed VERB cjel-3474 1103 16 , , PUNCT cjel-3474 1103 17 in in ADP cjel-3474 1103 18 any any DET cjel-3474 1103 19 case case NOUN cjel-3474 1103 20 , , PUNCT cjel-3474 1103 21 the the DET cjel-3474 1103 22 lost lose VERB cjel-3474 1103 23 economic economic ADJ cjel-3474 1103 24 development development NOUN cjel-3474 1103 25 value value NOUN cjel-3474 1103 26 . . PUNCT cjel-3474 1104 1 then then ADV cjel-3474 1104 2 , , PUNCT cjel-3474 1104 3 some some PRON cjel-3474 1104 4 might might AUX cjel-3474 1104 5 argue argue VERB cjel-3474 1104 6 , , PUNCT cjel-3474 1104 7 the the DET cjel-3474 1104 8 government government NOUN cjel-3474 1104 9 would would AUX cjel-3474 1104 10 be be AUX cjel-3474 1104 11 paying pay VERB cjel-3474 1104 12 more more ADJ cjel-3474 1104 13 for for ADP cjel-3474 1104 14 the the DET cjel-3474 1104 15 easement easement NOUN cjel-3474 1104 16 than than SCONJ cjel-3474 1104 17 it it PRON cjel-3474 1104 18 was be AUX cjel-3474 1104 19 worth.181 worth.181 ADJ cjel-3474 1104 20 for for ADP cjel-3474 1104 21 example example NOUN cjel-3474 1104 22 , , PUNCT cjel-3474 1104 23 if if SCONJ cjel-3474 1104 24 the the DET cjel-3474 1104 25 lost lose VERB cjel-3474 1104 26 economic economic ADJ cjel-3474 1104 27 development development NOUN cjel-3474 1104 28 value value NOUN cjel-3474 1104 29 of of ADP cjel-3474 1104 30 the the DET cjel-3474 1104 31 easement easement NOUN cjel-3474 1104 32 is be AUX cjel-3474 1104 33 $ $ SYM cjel-3474 1104 34 100,000 100,000 NUM cjel-3474 1104 35 and and CCONJ cjel-3474 1104 36 the the DET cjel-3474 1104 37 tax tax NOUN cjel-3474 1104 38 benefit benefit NOUN cjel-3474 1104 39 is be AUX cjel-3474 1104 40 $ $ SYM cjel-3474 1104 41 150,000 150,000 NUM cjel-3474 1104 42 , , PUNCT cjel-3474 1104 43 then then ADV cjel-3474 1104 44 , , PUNCT cjel-3474 1104 45 arguably arguably ADV cjel-3474 1104 46 , , PUNCT cjel-3474 1104 47 the the DET cjel-3474 1104 48 transaction transaction NOUN cjel-3474 1104 49 is be AUX cjel-3474 1104 50 inefficient inefficient ADJ cjel-3474 1104 51 to to ADP cjel-3474 1104 52 the the DET cjel-3474 1104 53 tune tune NOUN cjel-3474 1104 54 of of ADP cjel-3474 1104 55 at at ADV cjel-3474 1104 56 least least ADV cjel-3474 1104 57 $ $ SYM cjel-3474 1104 58 50,000 50,000 NUM cjel-3474 1104 59 because because SCONJ cjel-3474 1104 60 the the DET cjel-3474 1104 61 government government NOUN cjel-3474 1104 62 would would AUX cjel-3474 1104 63 have have AUX cjel-3474 1104 64 paid pay VERB cjel-3474 1104 65 more more ADJ cjel-3474 1104 66 for for ADP cjel-3474 1104 67 the the DET cjel-3474 1104 68 property property NOUN cjel-3474 1104 69 than than SCONJ cjel-3474 1104 70 it it PRON cjel-3474 1104 71 was be AUX cjel-3474 1104 72 worth worth ADJ cjel-3474 1104 73 . . PUNCT cjel-3474 1105 1 although although SCONJ cjel-3474 1105 2 the the DET cjel-3474 1105 3 optics optic NOUN cjel-3474 1105 4 of of ADP cjel-3474 1105 5 this this DET cjel-3474 1105 6 transaction transaction NOUN cjel-3474 1105 7 are be AUX cjel-3474 1105 8 troubling troubling ADJ cjel-3474 1105 9 , , PUNCT cjel-3474 1105 10 the the DET cjel-3474 1105 11 issue issue NOUN cjel-3474 1105 12 presented present VERB cjel-3474 1105 13 highlights highlight NOUN cjel-3474 1105 14 again again ADV cjel-3474 1105 15 the the DET cjel-3474 1105 16 problem problem NOUN cjel-3474 1105 17 of of ADP cjel-3474 1105 18 value value NOUN cjel-3474 1105 19 at at ADP cjel-3474 1105 20 the the DET cjel-3474 1105 21 heart heart NOUN cjel-3474 1105 22 of of ADP cjel-3474 1105 23 the the DET cjel-3474 1105 24 easement easement ADJ cjel-3474 1105 25 contribution contribution NOUN cjel-3474 1105 26 . . PUNCT cjel-3474 1106 1 the the DET cjel-3474 1106 2 key key ADJ cjel-3474 1106 3 question question NOUN cjel-3474 1106 4 is be AUX cjel-3474 1106 5 whether whether SCONJ cjel-3474 1106 6 the the DET cjel-3474 1106 7 benefit benefit NOUN cjel-3474 1106 8 to to ADP cjel-3474 1106 9 charity charity NOUN cjel-3474 1106 10 is be AUX cjel-3474 1106 11 the the DET cjel-3474 1106 12 same same ADJ cjel-3474 1106 13 as as ADP cjel-3474 1106 14 the the DET cjel-3474 1106 15 lost lose VERB cjel-3474 1106 16 economic economic ADJ cjel-3474 1106 17 development development NOUN cjel-3474 1106 18 value value NOUN cjel-3474 1106 19 . . PUNCT cjel-3474 1107 1 in in ADP cjel-3474 1107 2 the the DET cjel-3474 1107 3 usual usual ADJ cjel-3474 1107 4 case case NOUN cjel-3474 1107 5 , , PUNCT cjel-3474 1107 6 the the DET cjel-3474 1107 7 presence presence NOUN cjel-3474 1107 8 of of ADP cjel-3474 1107 9 a a DET cjel-3474 1107 10 market market NOUN cjel-3474 1107 11 establishes establish VERB cjel-3474 1107 12 a a DET cjel-3474 1107 13 value value NOUN cjel-3474 1107 14 that that PRON cjel-3474 1107 15 can can AUX cjel-3474 1107 16 reliably reliably ADV cjel-3474 1107 17 be be AUX cjel-3474 1107 18 used use VERB cjel-3474 1107 19 as as ADP cjel-3474 1107 20 a a DET cjel-3474 1107 21 proxy proxy NOUN cjel-3474 1107 22 for for ADP cjel-3474 1107 23 the the DET cjel-3474 1107 24 benefit benefit NOUN cjel-3474 1107 25 given give VERB cjel-3474 1107 26 to to ADP cjel-3474 1107 27 charity charity NOUN cjel-3474 1107 28 , , PUNCT cjel-3474 1107 29 whether whether SCONJ cjel-3474 1107 30 cash cash NOUN cjel-3474 1107 31 or or CCONJ cjel-3474 1107 32 in in ADP cjel-3474 1107 33 - - PUNCT cjel-3474 1107 34 kind kind NOUN cjel-3474 1107 35 . . PUNCT cjel-3474 1108 1 but but CCONJ cjel-3474 1108 2 without without ADP cjel-3474 1108 3 a a DET cjel-3474 1108 4 market market NOUN cjel-3474 1108 5 , , PUNCT cjel-3474 1108 6 the the DET cjel-3474 1108 7 value value NOUN cjel-3474 1108 8 given give VERB cjel-3474 1108 9 to to ADP cjel-3474 1108 10 easements easement NOUN cjel-3474 1108 11 does do AUX cjel-3474 1108 12 not not PART cjel-3474 1108 13 really really ADV cjel-3474 1108 14 answer answer VERB cjel-3474 1108 15 the the DET cjel-3474 1108 16 question question NOUN cjel-3474 1108 17 of of ADP cjel-3474 1108 18 the the DET cjel-3474 1108 19 benefit benefit NOUN cjel-3474 1108 20 to to ADP cjel-3474 1108 21 charity charity NOUN cjel-3474 1108 22 — — PUNCT cjel-3474 1108 23 i.e. i.e. X cjel-3474 1108 24 , , PUNCT cjel-3474 1108 25 the the DET cjel-3474 1108 26 conservation conservation NOUN cjel-3474 1108 27 value value NOUN cjel-3474 1108 28 . . PUNCT cjel-3474 1109 1 thus thus ADV cjel-3474 1109 2 , , PUNCT cjel-3474 1109 3 if if SCONJ cjel-3474 1109 4 the the DET cjel-3474 1109 5 conservation conservation NOUN cjel-3474 1109 6 value value NOUN cjel-3474 1109 7 of of ADP cjel-3474 1109 8 the the PRON cjel-3474 1109 9 and and CCONJ cjel-3474 1109 10 succeeded succeed VERB cjel-3474 1109 11 in in ADP cjel-3474 1109 12 convincing convince VERB cjel-3474 1109 13 congress congress PROPN cjel-3474 1109 14 to to PART cjel-3474 1109 15 pass pass VERB cjel-3474 1109 16 temporary temporary ADJ cjel-3474 1109 17 legislation legislation NOUN cjel-3474 1109 18 to to ADP cjel-3474 1109 19 this this DET cjel-3474 1109 20 effect effect NOUN cjel-3474 1109 21 . . PUNCT cjel-3474 1110 1 pension pension NOUN cjel-3474 1110 2 protection protection PROPN cjel-3474 1110 3 act act NOUN cjel-3474 1110 4 of of ADP cjel-3474 1110 5 2006 2006 NUM cjel-3474 1110 6 , , PUNCT cjel-3474 1110 7 pub pub NOUN cjel-3474 1110 8 . . PUNCT cjel-3474 1111 1 l. l. PROPN cjel-3474 1111 2 no no INTJ cjel-3474 1111 3 . . PROPN cjel-3474 1112 1 109 109 NUM cjel-3474 1112 2 - - SYM cjel-3474 1112 3 280 280 NUM cjel-3474 1112 4 , , PUNCT cjel-3474 1112 5 § § PROPN cjel-3474 1112 6 1219(c)(1 1219(c)(1 NUM cjel-3474 1112 7 ) ) PUNCT cjel-3474 1112 8 , , PUNCT cjel-3474 1112 9 120 120 NUM cjel-3474 1112 10 stat stat NOUN cjel-3474 1112 11 . . PUNCT cjel-3474 1113 1 780 780 NUM cjel-3474 1113 2 , , PUNCT cjel-3474 1113 3 1084–85 1084–85 NUM cjel-3474 1113 4 ( ( PUNCT cjel-3474 1113 5 codified codify VERB cjel-3474 1113 6 as as SCONJ cjel-3474 1113 7 amended amend VERB cjel-3474 1113 8 at at ADP cjel-3474 1113 9 i.r.c i.r.c NOUN cjel-3474 1113 10 . . PUNCT cjel-3474 1114 1 § § PROPN cjel-3474 1114 2 170(f)(11)(e 170(f)(11)(e NUM cjel-3474 1114 3 ) ) PUNCT cjel-3474 1114 4 ( ( PUNCT cjel-3474 1114 5 2009 2009 NUM cjel-3474 1114 6 ) ) PUNCT cjel-3474 1114 7 ) ) PUNCT cjel-3474 1114 8 . . PUNCT cjel-3474 1115 1 if if SCONJ cjel-3474 1115 2 the the DET cjel-3474 1115 3 easement easement ADJ cjel-3474 1115 4 program program NOUN cjel-3474 1115 5 were be AUX cjel-3474 1115 6 made make VERB cjel-3474 1115 7 a a DET cjel-3474 1115 8 credit credit NOUN cjel-3474 1115 9 , , PUNCT cjel-3474 1115 10 the the DET cjel-3474 1115 11 debate debate NOUN cjel-3474 1115 12 about about ADP cjel-3474 1115 13 percentage percentage NOUN cjel-3474 1115 14 limitations limitation NOUN cjel-3474 1115 15 and and CCONJ cjel-3474 1115 16 carryovers carryover NOUN cjel-3474 1115 17 arguably arguably ADV cjel-3474 1115 18 would would AUX cjel-3474 1115 19 be be AUX cjel-3474 1115 20 more more ADV cjel-3474 1115 21 transparent transparent ADJ cjel-3474 1115 22 and and CCONJ cjel-3474 1115 23 would would AUX cjel-3474 1115 24 shift shift VERB cjel-3474 1115 25 to to ADP cjel-3474 1115 26 a a DET cjel-3474 1115 27 debate debate NOUN cjel-3474 1115 28 about about ADP cjel-3474 1115 29 the the DET cjel-3474 1115 30 credit credit NOUN cjel-3474 1115 31 percentage percentage NOUN cjel-3474 1115 32 , , PUNCT cjel-3474 1115 33 refundability refundability NOUN cjel-3474 1115 34 , , PUNCT cjel-3474 1115 35 and and CCONJ cjel-3474 1115 36 tradability tradability NOUN cjel-3474 1115 37 of of ADP cjel-3474 1115 38 the the DET cjel-3474 1115 39 credits credit NOUN cjel-3474 1115 40 . . PUNCT cjel-3474 1116 1 181 181 NUM cjel-3474 1116 2 . . PUNCT cjel-3474 1117 1 see see VERB cjel-3474 1117 2 , , PUNCT cjel-3474 1117 3 e.g. e.g. ADV cjel-3474 1117 4 , , PUNCT cjel-3474 1117 5 mclaughlin mclaughlin PROPN cjel-3474 1117 6 , , PUNCT cjel-3474 1117 7 supra supra PROPN cjel-3474 1117 8 note note AUX cjel-3474 1117 9 2 2 NUM cjel-3474 1117 10 , , PUNCT cjel-3474 1117 11 at at ADP cjel-3474 1117 12 98–99 98–99 NUM cjel-3474 1117 13 ( ( PUNCT cjel-3474 1117 14 arguing argue VERB cjel-3474 1117 15 that that SCONJ cjel-3474 1117 16 “ " PUNCT cjel-3474 1117 17 paying pay VERB cjel-3474 1117 18 more more ADJ cjel-3474 1117 19 for for ADP cjel-3474 1117 20 easements easement NOUN cjel-3474 1117 21 than than ADP cjel-3474 1117 22 a a DET cjel-3474 1117 23 very very ADV cjel-3474 1117 24 modest modest ADJ cjel-3474 1117 25 premium premium NOUN cjel-3474 1117 26 over over ADP cjel-3474 1117 27 their their PRON cjel-3474 1117 28 market market NOUN cjel-3474 1117 29 cost cost NOUN cjel-3474 1117 30 would would AUX cjel-3474 1117 31 be be AUX cjel-3474 1117 32 bad bad ADJ cjel-3474 1117 33 public public ADJ cjel-3474 1117 34 policy policy NOUN cjel-3474 1117 35 ” " PUNCT cjel-3474 1117 36 where where SCONJ cjel-3474 1117 37 market market NOUN cjel-3474 1117 38 cost cost NOUN cjel-3474 1117 39 is be AUX cjel-3474 1117 40 calculated calculate VERB cjel-3474 1117 41 using use VERB cjel-3474 1117 42 the the DET cjel-3474 1117 43 before before ADP cjel-3474 1117 44 - - PUNCT cjel-3474 1117 45 and and CCONJ cjel-3474 1117 46 - - PUNCT cjel-3474 1117 47 after after ADJ cjel-3474 1117 48 method method NOUN cjel-3474 1117 49 of of ADP cjel-3474 1117 50 easement easement ADJ cjel-3474 1117 51 valuation valuation NOUN cjel-3474 1117 52 , , PUNCT cjel-3474 1117 53 and and CCONJ cjel-3474 1117 54 is be AUX cjel-3474 1117 55 an an DET cjel-3474 1117 56 example example NOUN cjel-3474 1117 57 of of ADP cjel-3474 1117 58 “ " PUNCT cjel-3474 1117 59 transactional transactional ADJ cjel-3474 1117 60 inefficiency inefficiency NOUN cjel-3474 1117 61 ” " PUNCT cjel-3474 1117 62 ) ) PUNCT cjel-3474 1117 63 . . PUNCT cjel-3474 1118 1 46 46 NUM cjel-3474 1118 2 columbia columbia PROPN cjel-3474 1118 3 journal journal PROPN cjel-3474 1118 4 of of ADP cjel-3474 1118 5 environmental environmental ADJ cjel-3474 1118 6 law law NOUN cjel-3474 1119 1 [ [ X cjel-3474 1119 2 vol vol NOUN cjel-3474 1119 3 . . PUNCT cjel-3474 1120 1 37:1 37:1 NUM cjel-3474 1120 2     SPACE cjel-3474 1120 3 property property NOUN cjel-3474 1120 4 were be AUX cjel-3474 1120 5 reliably reliably ADV cjel-3474 1120 6 calculated calculate VERB cjel-3474 1120 7 to to PART cjel-3474 1120 8 be be AUX cjel-3474 1120 9 $ $ SYM cjel-3474 1120 10 20,000,000 20,000,000 NUM cjel-3474 1120 11 , , PUNCT cjel-3474 1120 12 then then ADV cjel-3474 1120 13 clearly clearly ADV cjel-3474 1120 14 it it PRON cjel-3474 1120 15 would would AUX cjel-3474 1120 16 be be AUX cjel-3474 1120 17 worth worth ADJ cjel-3474 1120 18 it it PRON cjel-3474 1120 19 to to PART cjel-3474 1120 20 spend spend VERB cjel-3474 1120 21 $ $ SYM cjel-3474 1120 22 150,000 150,000 NUM cjel-3474 1120 23 to to PART cjel-3474 1120 24 secure secure VERB cjel-3474 1120 25 such such ADJ cjel-3474 1120 26 value value NOUN cjel-3474 1120 27 . . PUNCT cjel-3474 1121 1 even even ADV cjel-3474 1121 2 if if SCONJ cjel-3474 1121 3 the the DET cjel-3474 1121 4 donor donor NOUN cjel-3474 1121 5 ends end VERB cjel-3474 1121 6 up up ADP cjel-3474 1121 7 with with ADP cjel-3474 1121 8 an an DET cjel-3474 1121 9 amount amount NOUN cjel-3474 1121 10 that that PRON cjel-3474 1121 11 is be AUX cjel-3474 1121 12 greater great ADJ cjel-3474 1121 13 than than ADP cjel-3474 1121 14 the the DET cjel-3474 1121 15 lost lose VERB cjel-3474 1121 16 economic economic ADJ cjel-3474 1121 17 development development NOUN cjel-3474 1121 18 value value NOUN cjel-3474 1121 19 , , PUNCT cjel-3474 1121 20 the the DET cjel-3474 1121 21 public public NOUN cjel-3474 1121 22 , , PUNCT cjel-3474 1121 23 as as ADP cjel-3474 1121 24 a a DET cjel-3474 1121 25 whole whole NOUN cjel-3474 1121 26 , , PUNCT cjel-3474 1121 27 still still ADV cjel-3474 1121 28 comes come VERB cjel-3474 1121 29 out out ADV cjel-3474 1121 30 ahead ahead ADV cjel-3474 1121 31 . . PUNCT cjel-3474 1122 1 in in ADP cjel-3474 1122 2 short short ADJ cjel-3474 1122 3 , , PUNCT cjel-3474 1122 4 although although SCONJ cjel-3474 1122 5 there there PRON cjel-3474 1122 6 clearly clearly ADV cjel-3474 1122 7 are be AUX cjel-3474 1122 8 concerns concern NOUN cjel-3474 1122 9 in in ADP cjel-3474 1122 10 this this DET cjel-3474 1122 11 example example NOUN cjel-3474 1122 12 about about ADP cjel-3474 1122 13 waste waste NOUN cjel-3474 1122 14 ( ( PUNCT cjel-3474 1122 15 i.e. i.e. X cjel-3474 1122 16 , , PUNCT cjel-3474 1122 17 the the DET cjel-3474 1122 18 donor donor NOUN cjel-3474 1122 19 ’s ’s PART cjel-3474 1122 20 price price NOUN cjel-3474 1122 21 may may AUX cjel-3474 1122 22 be be AUX cjel-3474 1122 23 based base VERB cjel-3474 1122 24 on on ADP cjel-3474 1122 25 lost lose VERB cjel-3474 1122 26 economic economic ADJ cjel-3474 1122 27 development development NOUN cjel-3474 1122 28 value value NOUN cjel-3474 1122 29 , , PUNCT cjel-3474 1122 30 not not PART cjel-3474 1122 31 conservation conservation NOUN cjel-3474 1122 32 value value NOUN cjel-3474 1122 33 ) ) PUNCT cjel-3474 1122 34 , , PUNCT cjel-3474 1122 35 an an DET cjel-3474 1122 36 argument argument NOUN cjel-3474 1122 37 based base VERB cjel-3474 1122 38 on on ADP cjel-3474 1122 39 transactional transactional ADJ cjel-3474 1122 40 efficiency efficiency NOUN cjel-3474 1122 41 , , PUNCT cjel-3474 1122 42 as as ADP cjel-3474 1122 43 such such ADJ cjel-3474 1122 44 , , PUNCT cjel-3474 1122 45 should should AUX cjel-3474 1122 46 account account VERB cjel-3474 1122 47 for for ADP cjel-3474 1122 48 the the DET cjel-3474 1122 49 fact fact NOUN cjel-3474 1122 50 that that SCONJ cjel-3474 1122 51 the the DET cjel-3474 1122 52 merits merit NOUN cjel-3474 1122 53 of of ADP cjel-3474 1122 54 the the DET cjel-3474 1122 55 transaction transaction NOUN cjel-3474 1122 56 should should AUX cjel-3474 1122 57 be be AUX cjel-3474 1122 58 measured measure VERB cjel-3474 1122 59 by by ADP cjel-3474 1122 60 reference reference NOUN cjel-3474 1122 61 to to ADP cjel-3474 1122 62 conservation conservation NOUN cjel-3474 1122 63 value value NOUN cjel-3474 1122 64 , , PUNCT cjel-3474 1122 65 not not PART cjel-3474 1122 66 lost lose VERB cjel-3474 1122 67 economic economic ADJ cjel-3474 1122 68 development development NOUN cjel-3474 1122 69 value value NOUN cjel-3474 1122 70 . . PUNCT cjel-3474 1123 1 if if SCONJ cjel-3474 1123 2 the the DET cjel-3474 1123 3 conservation conservation NOUN cjel-3474 1123 4 value value NOUN cjel-3474 1123 5 is be AUX cjel-3474 1123 6 the the DET cjel-3474 1123 7 measure measure NOUN cjel-3474 1123 8 for for ADP cjel-3474 1123 9 the the DET cjel-3474 1123 10 tax tax NOUN cjel-3474 1123 11 benefit benefit NOUN cjel-3474 1123 12 , , PUNCT cjel-3474 1123 13 and and CCONJ cjel-3474 1123 14 the the DET cjel-3474 1123 15 benefit benefit NOUN cjel-3474 1123 16 is be AUX cjel-3474 1123 17 a a DET cjel-3474 1123 18 percentage percentage NOUN cjel-3474 1123 19 ( ( PUNCT cjel-3474 1123 20 less less ADJ cjel-3474 1123 21 than than ADP cjel-3474 1123 22 100 100 NUM cjel-3474 1123 23 % % NOUN cjel-3474 1123 24 ) ) PUNCT cjel-3474 1123 25 of of ADP cjel-3474 1123 26 such such ADJ cjel-3474 1123 27 value value NOUN cjel-3474 1123 28 , , PUNCT cjel-3474 1123 29 then then ADV cjel-3474 1123 30 transactional transactional ADJ cjel-3474 1123 31 efficiency efficiency NOUN cjel-3474 1123 32 concerns concern NOUN cjel-3474 1123 33 are be AUX cjel-3474 1123 34 lessened lessen VERB cjel-3474 1123 35 even even ADV cjel-3474 1123 36 if if SCONJ cjel-3474 1123 37 the the DET cjel-3474 1123 38 benefit benefit NOUN cjel-3474 1123 39 exceeds exceed VERB cjel-3474 1123 40 the the DET cjel-3474 1123 41 lost lost ADJ cjel-3474 1123 42 economic economic ADJ cjel-3474 1123 43 development development NOUN cjel-3474 1123 44 value value NOUN cjel-3474 1123 45 of of ADP cjel-3474 1123 46 the the DET cjel-3474 1123 47 easement easement NOUN cjel-3474 1123 48 . . PUNCT cjel-3474 1124 1 of of ADP cjel-3474 1124 2 course course NOUN cjel-3474 1124 3 , , PUNCT cjel-3474 1124 4 changing change VERB cjel-3474 1124 5 the the DET cjel-3474 1124 6 measure measure NOUN cjel-3474 1124 7 of of ADP cjel-3474 1124 8 the the DET cjel-3474 1124 9 tax tax NOUN cjel-3474 1124 10 benefit benefit NOUN cjel-3474 1124 11 from from ADP cjel-3474 1124 12 lost lose VERB cjel-3474 1124 13 economic economic ADJ cjel-3474 1124 14 development development NOUN cjel-3474 1124 15 value value NOUN cjel-3474 1124 16 to to ADP cjel-3474 1124 17 a a DET cjel-3474 1124 18 percentage percentage NOUN cjel-3474 1124 19 of of ADP cjel-3474 1124 20 the the DET cjel-3474 1124 21 value value NOUN cjel-3474 1124 22 of of ADP cjel-3474 1124 23 the the DET cjel-3474 1124 24 entire entire ADJ cjel-3474 1124 25 property property NOUN cjel-3474 1124 26 interest interest NOUN cjel-3474 1124 27 and and CCONJ cjel-3474 1124 28 shifting shift VERB cjel-3474 1124 29 from from ADP cjel-3474 1124 30 a a DET cjel-3474 1124 31 deduction deduction NOUN cjel-3474 1124 32 to to ADP cjel-3474 1124 33 a a DET cjel-3474 1124 34 credit credit NOUN cjel-3474 1124 35 would would AUX cjel-3474 1124 36 place place VERB cjel-3474 1124 37 significant significant ADJ cjel-3474 1124 38 pressure pressure NOUN cjel-3474 1124 39 on on ADP cjel-3474 1124 40 the the DET cjel-3474 1124 41 concept concept NOUN cjel-3474 1124 42 of of ADP cjel-3474 1124 43 conservation conservation NOUN cjel-3474 1124 44 value182 value182 PROPN cjel-3474 1124 45 and and CCONJ cjel-3474 1124 46 on on ADP cjel-3474 1124 47 the the DET cjel-3474 1124 48 necessary necessary ADJ cjel-3474 1124 49 rules rule NOUN cjel-3474 1124 50 to to PART cjel-3474 1124 51 provide provide VERB cjel-3474 1124 52 better well ADJ cjel-3474 1124 53 assurances assurance NOUN cjel-3474 1124 54 than than SCONJ cjel-3474 1124 55 currently currently ADV cjel-3474 1124 56 exist exist VERB cjel-3474 1124 57 that that SCONJ cjel-3474 1124 58 the the DET cjel-3474 1124 59 conservation conservation NOUN cjel-3474 1124 60 benefits benefit NOUN cjel-3474 1124 61 of of ADP cjel-3474 1124 62 the the DET cjel-3474 1124 63 program program NOUN cjel-3474 1124 64 are be AUX cjel-3474 1124 65 significant significant ADJ cjel-3474 1124 66 and and CCONJ cjel-3474 1124 67 exceed exceed VERB cjel-3474 1124 68 the the DET cjel-3474 1124 69 costs cost NOUN cjel-3474 1124 70 . . PUNCT cjel-3474 1125 1 part part NOUN cjel-3474 1125 2 iii iii NOUN cjel-3474 1125 3 takes take VERB cjel-3474 1125 4 up up ADP cjel-3474 1125 5 the the DET cjel-3474 1125 6 issue issue NOUN cjel-3474 1125 7 of of ADP cjel-3474 1125 8 reforming reform VERB cjel-3474 1125 9 the the DET cjel-3474 1125 10 conservation conservation NOUN cjel-3474 1125 11 easement easement ADJ cjel-3474 1125 12 tax tax NOUN cjel-3474 1125 13 expenditure expenditure NOUN cjel-3474 1125 14 with with ADP cjel-3474 1125 15 an an DET cjel-3474 1125 16 eye eye NOUN cjel-3474 1125 17 toward toward ADP cjel-3474 1125 18 developing develop VERB cjel-3474 1125 19 a a DET cjel-3474 1125 20 stronger strong ADJ cjel-3474 1125 21 concept concept NOUN cjel-3474 1125 22 of of ADP cjel-3474 1125 23 conservation conservation NOUN cjel-3474 1125 24 value value NOUN cjel-3474 1125 25 . . PUNCT cjel-3474 1126 1 182 182 NUM cjel-3474 1126 2 . . PUNCT cjel-3474 1127 1 in in ADP cjel-3474 1127 2 moving move VERB cjel-3474 1127 3 from from ADP cjel-3474 1127 4 a a DET cjel-3474 1127 5 deduction deduction NOUN cjel-3474 1127 6 to to ADP cjel-3474 1127 7 a a DET cjel-3474 1127 8 credit credit NOUN cjel-3474 1127 9 , , PUNCT cjel-3474 1127 10 there there PRON cjel-3474 1127 11 are be VERB cjel-3474 1127 12 also also ADV cjel-3474 1127 13 concerns concern NOUN cjel-3474 1127 14 regarding regard VERB cjel-3474 1127 15 fairness fairness NOUN cjel-3474 1127 16 . . PUNCT cjel-3474 1128 1 for for ADP cjel-3474 1128 2 example example NOUN cjel-3474 1128 3 , , PUNCT cjel-3474 1128 4 assume assume VERB cjel-3474 1128 5 that that SCONJ cjel-3474 1128 6 the the DET cjel-3474 1128 7 charitable charitable ADJ cjel-3474 1128 8 contribution contribution NOUN cjel-3474 1128 9 deduction deduction NOUN cjel-3474 1128 10 is be AUX cjel-3474 1128 11 converted convert VERB cjel-3474 1128 12 into into ADP cjel-3474 1128 13 a a DET cjel-3474 1128 14 twenty twenty NUM cjel-3474 1128 15 percent percent NOUN cjel-3474 1128 16 credit credit NOUN cjel-3474 1128 17 and and CCONJ cjel-3474 1128 18 that that SCONJ cjel-3474 1128 19 there there PRON cjel-3474 1128 20 are be VERB cjel-3474 1128 21 two two NUM cjel-3474 1128 22 taxpayers taxpayer NOUN cjel-3474 1128 23 both both CCONJ cjel-3474 1128 24 with with ADP cjel-3474 1128 25 $ $ SYM cjel-3474 1128 26 500,000 500,000 NUM cjel-3474 1128 27 of of ADP cjel-3474 1128 28 income income NOUN cjel-3474 1128 29 and and CCONJ cjel-3474 1128 30 that that SCONJ cjel-3474 1128 31 the the DET cjel-3474 1128 32 highest high ADJ cjel-3474 1128 33 marginal marginal ADJ cjel-3474 1128 34 rate rate NOUN cjel-3474 1128 35 is be AUX cjel-3474 1128 36 thirty thirty NUM cjel-3474 1128 37 - - PUNCT cjel-3474 1128 38 five five NUM cjel-3474 1128 39 percent percent NOUN cjel-3474 1128 40 . . PUNCT cjel-3474 1129 1 one one NUM cjel-3474 1129 2 taxpayer taxpayer NOUN cjel-3474 1129 3 makes make VERB cjel-3474 1129 4 a a DET cjel-3474 1129 5 charitable charitable ADJ cjel-3474 1129 6 contribution contribution NOUN cjel-3474 1129 7 of of ADP cjel-3474 1129 8 $ $ SYM cjel-3474 1129 9 10,000 10,000 NUM cjel-3474 1129 10 and and CCONJ cjel-3474 1129 11 the the DET cjel-3474 1129 12 other other ADJ cjel-3474 1129 13 makes make VERB cjel-3474 1129 14 no no DET cjel-3474 1129 15 charitable charitable ADJ cjel-3474 1129 16 contribution contribution NOUN cjel-3474 1129 17 . . PUNCT cjel-3474 1130 1 one one NUM cjel-3474 1130 2 objection objection NOUN cjel-3474 1130 3 to to ADP cjel-3474 1130 4 the the DET cjel-3474 1130 5 credit credit NOUN cjel-3474 1130 6 is be AUX cjel-3474 1130 7 that that SCONJ cjel-3474 1130 8 the the DET cjel-3474 1130 9 taxpayer taxpayer NOUN cjel-3474 1130 10 making make VERB cjel-3474 1130 11 the the DET cjel-3474 1130 12 contribution contribution NOUN cjel-3474 1130 13 will will AUX cjel-3474 1130 14 have have VERB cjel-3474 1130 15 to to PART cjel-3474 1130 16 pay pay VERB cjel-3474 1130 17 a a DET cjel-3474 1130 18 tax tax NOUN cjel-3474 1130 19 with with ADP cjel-3474 1130 20 respect respect NOUN cjel-3474 1130 21 to to ADP cjel-3474 1130 22 a a DET cjel-3474 1130 23 portion portion NOUN cjel-3474 1130 24 of of ADP cjel-3474 1130 25 the the DET cjel-3474 1130 26 contributed contribute VERB cjel-3474 1130 27 funds fund NOUN cjel-3474 1130 28 ( ( PUNCT cjel-3474 1130 29 in in ADP cjel-3474 1130 30 this this DET cjel-3474 1130 31 case case NOUN cjel-3474 1130 32 , , PUNCT cjel-3474 1130 33 the the DET cjel-3474 1130 34 credit credit NOUN cjel-3474 1130 35 is be AUX cjel-3474 1130 36 worth worth ADJ cjel-3474 1130 37 $ $ SYM cjel-3474 1130 38 2,000 2,000 NUM cjel-3474 1130 39 , , PUNCT cjel-3474 1130 40 but but CCONJ cjel-3474 1130 41 does do AUX cjel-3474 1130 42 not not PART cjel-3474 1130 43 fully fully ADV cjel-3474 1130 44 offset offset VERB cjel-3474 1130 45 the the DET cjel-3474 1130 46 $ $ SYM cjel-3474 1130 47 3,500 3,500 NUM cjel-3474 1130 48 tax tax NOUN cjel-3474 1130 49 liability liability NOUN cjel-3474 1130 50 owed owe VERB cjel-3474 1130 51 with with ADP cjel-3474 1130 52 respect respect NOUN cjel-3474 1130 53 to to ADP cjel-3474 1130 54 the the DET cjel-3474 1130 55 $ $ SYM cjel-3474 1130 56 10,000 10,000 NUM cjel-3474 1130 57 of of ADP cjel-3474 1130 58 income income NOUN cjel-3474 1130 59 ) ) PUNCT cjel-3474 1130 60 . . PUNCT cjel-3474 1131 1 it it PRON cjel-3474 1131 2 could could AUX cjel-3474 1131 3 be be AUX cjel-3474 1131 4 argued argue VERB cjel-3474 1131 5 that that SCONJ cjel-3474 1131 6 this this DET cjel-3474 1131 7 result result NOUN cjel-3474 1131 8 is be AUX cjel-3474 1131 9 unfair unfair ADJ cjel-3474 1131 10 , , PUNCT cjel-3474 1131 11 and and CCONJ cjel-3474 1131 12 might might AUX cjel-3474 1131 13 be be AUX cjel-3474 1131 14 a a DET cjel-3474 1131 15 serious serious ADJ cjel-3474 1131 16 disincentive disincentive ADJ cjel-3474 1131 17 to to ADP cjel-3474 1131 18 making make VERB cjel-3474 1131 19 charitable charitable ADJ cjel-3474 1131 20 contributions contribution NOUN cjel-3474 1131 21 . . PUNCT cjel-3474 1132 1 another another DET cjel-3474 1132 2 objection objection NOUN cjel-3474 1132 3 could could AUX cjel-3474 1132 4 be be AUX cjel-3474 1132 5 based base VERB cjel-3474 1132 6 on on ADP cjel-3474 1132 7 a a DET cjel-3474 1132 8 comparison comparison NOUN cjel-3474 1132 9 of of ADP cjel-3474 1132 10 the the DET cjel-3474 1132 11 two two NUM cjel-3474 1132 12 taxpayers taxpayer NOUN cjel-3474 1132 13 . . PUNCT cjel-3474 1133 1 both both PRON cjel-3474 1133 2 must must AUX cjel-3474 1133 3 pay pay VERB cjel-3474 1133 4 tax tax NOUN cjel-3474 1133 5 on on ADP cjel-3474 1133 6 the the DET cjel-3474 1133 7 same same ADJ cjel-3474 1133 8 base base NOUN cjel-3474 1133 9 of of ADP cjel-3474 1133 10 income income NOUN cjel-3474 1133 11 , , PUNCT cjel-3474 1133 12 $ $ SYM cjel-3474 1133 13 500,000 500,000 NUM cjel-3474 1133 14 , , PUNCT cjel-3474 1133 15 even even ADV cjel-3474 1133 16 though though SCONJ cjel-3474 1133 17 one one NUM cjel-3474 1133 18 taxpayer taxpayer NOUN cjel-3474 1133 19 has have AUX cjel-3474 1133 20 given give VERB cjel-3474 1133 21 a a DET cjel-3474 1133 22 substantial substantial ADJ cjel-3474 1133 23 amount amount NOUN cjel-3474 1133 24 to to ADP cjel-3474 1133 25 charity charity NOUN cjel-3474 1133 26 . . PUNCT cjel-3474 1134 1 if if SCONJ cjel-3474 1134 2 the the DET cjel-3474 1134 3 charitable charitable ADJ cjel-3474 1134 4 contribution contribution NOUN cjel-3474 1134 5 is be AUX cjel-3474 1134 6 not not PART cjel-3474 1134 7 viewed view VERB cjel-3474 1134 8 as as ADP cjel-3474 1134 9 consumption consumption NOUN cjel-3474 1134 10 , , PUNCT cjel-3474 1134 11 then then ADV cjel-3474 1134 12 this this PRON cjel-3474 1134 13 arguably arguably ADV cjel-3474 1134 14 is be AUX cjel-3474 1134 15 unfair unfair ADJ cjel-3474 1134 16 because because SCONJ cjel-3474 1134 17 the the DET cjel-3474 1134 18 contributing contribute VERB cjel-3474 1134 19 taxpayer taxpayer NOUN cjel-3474 1134 20 has have VERB cjel-3474 1134 21 less less ADJ cjel-3474 1134 22 ability ability NOUN cjel-3474 1134 23 to to PART cjel-3474 1134 24 pay pay VERB cjel-3474 1134 25 than than ADP cjel-3474 1134 26 the the DET cjel-3474 1134 27 noncontributing noncontributing PROPN cjel-3474 1134 28 taxpayer taxpayer PROPN cjel-3474 1134 29 . . PUNCT cjel-3474 1135 1 interestingly interestingly ADV cjel-3474 1135 2 , , PUNCT cjel-3474 1135 3 the the DET cjel-3474 1135 4 deduction deduction NOUN cjel-3474 1135 5 for for ADP cjel-3474 1135 6 charitable charitable ADJ cjel-3474 1135 7 contributions contribution NOUN cjel-3474 1135 8 already already ADV cjel-3474 1135 9 makes make VERB cjel-3474 1135 10 considerably considerably ADV cjel-3474 1135 11 less less ADJ cjel-3474 1135 12 sense sense NOUN cjel-3474 1135 13 than than ADP cjel-3474 1135 14 a a DET cjel-3474 1135 15 credit credit NOUN cjel-3474 1135 16 under under ADP cjel-3474 1135 17 a a DET cjel-3474 1135 18 subsidy subsidy NOUN cjel-3474 1135 19 rationale rationale NOUN cjel-3474 1135 20 for for ADP cjel-3474 1135 21 the the DET cjel-3474 1135 22 tax tax NOUN cjel-3474 1135 23 benefit benefit NOUN cjel-3474 1135 24 . . PUNCT cjel-3474 1136 1 this this PRON cjel-3474 1136 2 is be AUX cjel-3474 1136 3 because because SCONJ cjel-3474 1136 4 under under ADP cjel-3474 1136 5 a a DET cjel-3474 1136 6 subsidy subsidy NOUN cjel-3474 1136 7 theory theory NOUN cjel-3474 1136 8 , , PUNCT cjel-3474 1136 9 the the DET cjel-3474 1136 10 purpose purpose NOUN cjel-3474 1136 11 of of ADP cjel-3474 1136 12 the the DET cjel-3474 1136 13 tax tax NOUN cjel-3474 1136 14 benefit benefit NOUN cjel-3474 1136 15 is be AUX cjel-3474 1136 16 to to PART cjel-3474 1136 17 encourage encourage VERB cjel-3474 1136 18 certain certain ADJ cjel-3474 1136 19 behavior behavior NOUN cjel-3474 1136 20 , , PUNCT cjel-3474 1136 21 and and CCONJ cjel-3474 1136 22 it it PRON cjel-3474 1136 23 follows follow VERB cjel-3474 1136 24 that that SCONJ cjel-3474 1136 25 the the DET cjel-3474 1136 26 value value NOUN cjel-3474 1136 27 of of ADP cjel-3474 1136 28 the the DET cjel-3474 1136 29 tax tax NOUN cjel-3474 1136 30 benefit benefit NOUN cjel-3474 1136 31 should should AUX cjel-3474 1136 32 be be AUX cjel-3474 1136 33 set set VERB cjel-3474 1136 34 at at ADP cjel-3474 1136 35 a a DET cjel-3474 1136 36 level level NOUN cjel-3474 1136 37 that that PRON cjel-3474 1136 38 will will AUX cjel-3474 1136 39 optimally optimally ADV cjel-3474 1136 40 induce induce VERB cjel-3474 1136 41 the the DET cjel-3474 1136 42 desired desire VERB cjel-3474 1136 43 behavior behavior NOUN cjel-3474 1136 44 . . PUNCT cjel-3474 1137 1 see see VERB cjel-3474 1137 2 mark mark PROPN cjel-3474 1137 3 p. p. PROPN cjel-3474 1137 4 gergen gergen PROPN cjel-3474 1137 5 , , PUNCT cjel-3474 1137 6 the the DET cjel-3474 1137 7 case case NOUN cjel-3474 1137 8 for for ADP cjel-3474 1137 9 a a DET cjel-3474 1137 10 charitable charitable ADJ cjel-3474 1137 11 contributions contribution NOUN cjel-3474 1137 12 deduction deduction NOUN cjel-3474 1137 13 , , PUNCT cjel-3474 1137 14 74 74 NUM cjel-3474 1137 15 va va NOUN cjel-3474 1137 16 . . PUNCT cjel-3474 1138 1 l. l. PROPN cjel-3474 1138 2 rev rev PROPN cjel-3474 1138 3 . . PROPN cjel-3474 1138 4 1393 1393 NUM cjel-3474 1138 5 , , PUNCT cjel-3474 1138 6 1396 1396 NUM cjel-3474 1138 7 ( ( PUNCT cjel-3474 1138 8 1988 1988 NUM cjel-3474 1138 9 ) ) PUNCT cjel-3474 1138 10 . . PUNCT cjel-3474 1139 1 2012 2012 NUM cjel-3474 1139 2 ] ] PUNCT cjel-3474 1139 3 the the DET cjel-3474 1139 4 conservation conservation NOUN cjel-3474 1139 5 easement easement ADJ cjel-3474 1139 6 tax tax NOUN cjel-3474 1139 7 expenditure expenditure NOUN cjel-3474 1139 8 47 47 NUM cjel-3474 1139 9     SPACE cjel-3474 1139 10 iii iii NOUN cjel-3474 1139 11 . . PUNCT cjel-3474 1140 1 reforming reform VERB cjel-3474 1140 2 the the DET cjel-3474 1140 3 conservation conservation NOUN cjel-3474 1140 4 easement easement ADJ cjel-3474 1140 5 tax tax NOUN cjel-3474 1140 6 expenditure expenditure NOUN cjel-3474 1140 7 parts part NOUN cjel-3474 1140 8 i i PROPN cjel-3474 1140 9 and and CCONJ cjel-3474 1140 10 ii ii PROPN cjel-3474 1140 11 of of ADP cjel-3474 1140 12 this this DET cjel-3474 1140 13 article article NOUN cjel-3474 1140 14 suggest suggest VERB cjel-3474 1140 15 that that SCONJ cjel-3474 1140 16 the the DET cjel-3474 1140 17 conservation conservation NOUN cjel-3474 1140 18 easement easement ADJ cjel-3474 1140 19 tax tax NOUN cjel-3474 1140 20 expenditure expenditure NOUN cjel-3474 1140 21 is be AUX cjel-3474 1140 22 problematic problematic ADJ cjel-3474 1140 23 and and CCONJ cjel-3474 1140 24 misunderstood misunderstood NOUN cjel-3474 1140 25 . . PUNCT cjel-3474 1141 1 as as SCONJ cjel-3474 1141 2 argued argue VERB cjel-3474 1141 3 in in ADP cjel-3474 1141 4 part part NOUN cjel-3474 1141 5 i i PRON cjel-3474 1141 6 , , PUNCT cjel-3474 1141 7 it it PRON cjel-3474 1141 8 is be AUX cjel-3474 1141 9 difficult difficult ADJ cjel-3474 1141 10 to to PART cjel-3474 1141 11 conclude conclude VERB cjel-3474 1141 12 with with ADP cjel-3474 1141 13 conviction conviction NOUN cjel-3474 1141 14 that that SCONJ cjel-3474 1141 15 the the DET cjel-3474 1141 16 benefits benefit NOUN cjel-3474 1141 17 of of ADP cjel-3474 1141 18 the the DET cjel-3474 1141 19 program program NOUN cjel-3474 1141 20 outweigh outweigh VERB cjel-3474 1141 21 the the DET cjel-3474 1141 22 considerable considerable ADJ cjel-3474 1141 23 costs cost NOUN cjel-3474 1141 24 without without ADP cjel-3474 1141 25 having have VERB cjel-3474 1141 26 a a DET cjel-3474 1141 27 measure measure NOUN cjel-3474 1141 28 of of ADP cjel-3474 1141 29 conservation conservation NOUN cjel-3474 1141 30 benefits benefit NOUN cjel-3474 1141 31 that that PRON cjel-3474 1141 32 can can AUX cjel-3474 1141 33 fairly fairly ADV cjel-3474 1141 34 be be AUX cjel-3474 1141 35 compared compare VERB cjel-3474 1141 36 to to ADP cjel-3474 1141 37 program program NOUN cjel-3474 1141 38 costs cost NOUN cjel-3474 1141 39 . . PUNCT cjel-3474 1142 1 further far ADV cjel-3474 1142 2 , , PUNCT cjel-3474 1142 3 as as SCONJ cjel-3474 1142 4 argued argue VERB cjel-3474 1142 5 in in ADP cjel-3474 1142 6 part part PROPN cjel-3474 1142 7 ii ii PROPN cjel-3474 1142 8 , , PUNCT cjel-3474 1142 9 the the DET cjel-3474 1142 10 conservation conservation NOUN cjel-3474 1142 11 easement easement ADJ cjel-3474 1142 12 tax tax NOUN cjel-3474 1142 13 expenditure expenditure NOUN cjel-3474 1142 14 is be AUX cjel-3474 1142 15 not not PART cjel-3474 1142 16 well well ADV cjel-3474 1142 17 designed design VERB cjel-3474 1142 18 to to PART cjel-3474 1142 19 provide provide VERB cjel-3474 1142 20 assurances assurance NOUN cjel-3474 1142 21 that that SCONJ cjel-3474 1142 22 the the DET cjel-3474 1142 23 program program NOUN cjel-3474 1142 24 is be AUX cjel-3474 1142 25 delivering deliver VERB cjel-3474 1142 26 conservation conservation NOUN cjel-3474 1142 27 benefits benefit NOUN cjel-3474 1142 28 . . PUNCT cjel-3474 1143 1 this this PRON cjel-3474 1143 2 partly partly ADV cjel-3474 1143 3 is be AUX cjel-3474 1143 4 due due ADJ cjel-3474 1143 5 to to ADP cjel-3474 1143 6 the the DET cjel-3474 1143 7 historical historical ADJ cjel-3474 1143 8 accident accident NOUN cjel-3474 1143 9 of of ADP cjel-3474 1143 10 making make VERB cjel-3474 1143 11 the the DET cjel-3474 1143 12 conservation conservation NOUN cjel-3474 1143 13 easement easement NOUN cjel-3474 1143 14 program program NOUN cjel-3474 1143 15 a a DET cjel-3474 1143 16 charitable charitable ADJ cjel-3474 1143 17 deduction deduction NOUN cjel-3474 1143 18 . . PUNCT cjel-3474 1144 1 this this PRON cjel-3474 1144 2 led lead VERB cjel-3474 1144 3 to to ADP cjel-3474 1144 4 the the DET cjel-3474 1144 5 adoption adoption NOUN cjel-3474 1144 6 of of ADP cjel-3474 1144 7 an an DET cjel-3474 1144 8 erroneous erroneous ADJ cjel-3474 1144 9 measure measure NOUN cjel-3474 1144 10 for for ADP cjel-3474 1144 11 the the DET cjel-3474 1144 12 tax tax NOUN cjel-3474 1144 13 benefit benefit NOUN cjel-3474 1144 14 — — PUNCT cjel-3474 1144 15 lost lose VERB cjel-3474 1144 16 economic economic ADJ cjel-3474 1144 17 development development NOUN cjel-3474 1144 18 value value NOUN cjel-3474 1144 19 — — PUNCT cjel-3474 1144 20 a a DET cjel-3474 1144 21 value value NOUN cjel-3474 1144 22 that that PRON cjel-3474 1144 23 has have AUX cjel-3474 1144 24 managed manage VERB cjel-3474 1144 25 to to PART cjel-3474 1144 26 define define VERB cjel-3474 1144 27 thinking think VERB cjel-3474 1144 28 about about ADP cjel-3474 1144 29 the the DET cjel-3474 1144 30 program program NOUN cjel-3474 1144 31 both both CCONJ cjel-3474 1144 32 administratively administratively ADV cjel-3474 1144 33 and and CCONJ cjel-3474 1144 34 from from ADP cjel-3474 1144 35 a a DET cjel-3474 1144 36 conservation conservation NOUN cjel-3474 1144 37 benefits benefit NOUN cjel-3474 1144 38 point point NOUN cjel-3474 1144 39 of of ADP cjel-3474 1144 40 view view NOUN cjel-3474 1144 41 . . PUNCT cjel-3474 1145 1 part part PROPN cjel-3474 1145 2 ii ii PROPN cjel-3474 1145 3 also also ADV cjel-3474 1145 4 argues argue VERB cjel-3474 1145 5 that that SCONJ cjel-3474 1145 6 a a DET cjel-3474 1145 7 more more ADV cjel-3474 1145 8 appropriate appropriate ADJ cjel-3474 1145 9 measure measure NOUN cjel-3474 1145 10 for for ADP cjel-3474 1145 11 the the DET cjel-3474 1145 12 tax tax NOUN cjel-3474 1145 13 benefit benefit NOUN cjel-3474 1145 14 would would AUX cjel-3474 1145 15 be be AUX cjel-3474 1145 16 based base VERB cjel-3474 1145 17 on on ADP cjel-3474 1145 18 conservation conservation NOUN cjel-3474 1145 19 value value NOUN cjel-3474 1145 20 , , PUNCT cjel-3474 1145 21 and and CCONJ cjel-3474 1145 22 that that SCONJ cjel-3474 1145 23 a a DET cjel-3474 1145 24 credit credit NOUN cjel-3474 1145 25 is be AUX cjel-3474 1145 26 preferable preferable ADJ cjel-3474 1145 27 to to ADP cjel-3474 1145 28 a a DET cjel-3474 1145 29 deduction deduction NOUN cjel-3474 1145 30 . . PUNCT cjel-3474 1146 1 part part NOUN cjel-3474 1146 2 iii iii NUM cjel-3474 1146 3 of of ADP cjel-3474 1146 4 the the DET cjel-3474 1146 5 article article NOUN cjel-3474 1146 6 now now ADV cjel-3474 1146 7 explores explore VERB cjel-3474 1146 8 some some PRON cjel-3474 1146 9 of of ADP cjel-3474 1146 10 the the DET cjel-3474 1146 11 issues issue NOUN cjel-3474 1146 12 entailed entail VERB cjel-3474 1146 13 in in ADP cjel-3474 1146 14 reforming reform VERB cjel-3474 1146 15 the the DET cjel-3474 1146 16 conservation conservation NOUN cjel-3474 1146 17 easement easement ADJ cjel-3474 1146 18 tax tax NOUN cjel-3474 1146 19 expenditure expenditure NOUN cjel-3474 1146 20 with with ADP cjel-3474 1146 21 a a DET cjel-3474 1146 22 central central ADJ cjel-3474 1146 23 goal goal NOUN cjel-3474 1146 24 : : PUNCT cjel-3474 1146 25 that that SCONJ cjel-3474 1146 26 the the DET cjel-3474 1146 27 program program NOUN cjel-3474 1146 28 be be AUX cjel-3474 1146 29 changed change VERB cjel-3474 1146 30 in in ADP cjel-3474 1146 31 a a DET cjel-3474 1146 32 manner manner NOUN cjel-3474 1146 33 that that PRON cjel-3474 1146 34 will will AUX cjel-3474 1146 35 produce produce VERB cjel-3474 1146 36 a a DET cjel-3474 1146 37 stronger strong ADJ cjel-3474 1146 38 conception conception NOUN cjel-3474 1146 39 of of ADP cjel-3474 1146 40 conservation conservation NOUN cjel-3474 1146 41 value value NOUN cjel-3474 1146 42 such such ADJ cjel-3474 1146 43 that that SCONJ cjel-3474 1146 44 policymakers policymaker NOUN cjel-3474 1146 45 , , PUNCT cjel-3474 1146 46 land land NOUN cjel-3474 1146 47 trusts trust NOUN cjel-3474 1146 48 , , PUNCT cjel-3474 1146 49 and and CCONJ cjel-3474 1146 50 the the DET cjel-3474 1146 51 general general ADJ cjel-3474 1146 52 public public NOUN cjel-3474 1146 53 can can AUX cjel-3474 1146 54 be be AUX cjel-3474 1146 55 more more ADV cjel-3474 1146 56 confident confident ADJ cjel-3474 1146 57 about about ADP cjel-3474 1146 58 the the DET cjel-3474 1146 59 benefits benefit NOUN cjel-3474 1146 60 of of ADP cjel-3474 1146 61 the the DET cjel-3474 1146 62 program program NOUN cjel-3474 1146 63 and and CCONJ cjel-3474 1146 64 that that SCONJ cjel-3474 1146 65 the the DET cjel-3474 1146 66 program program NOUN cjel-3474 1146 67 is be AUX cjel-3474 1146 68 worth worth ADJ cjel-3474 1146 69 the the DET cjel-3474 1146 70 costs cost NOUN cjel-3474 1146 71 . . PUNCT cjel-3474 1147 1 a. a. NOUN cjel-3474 1147 2 replace replace VERB cjel-3474 1147 3 the the DET cjel-3474 1147 4 tax tax NOUN cjel-3474 1147 5 expenditure expenditure NOUN cjel-3474 1147 6 with with ADP cjel-3474 1147 7 a a DET cjel-3474 1147 8 direct direct ADJ cjel-3474 1147 9 spending spending NOUN cjel-3474 1147 10 program program NOUN cjel-3474 1147 11 ? ? PUNCT cjel-3474 1148 1 one one NUM cjel-3474 1148 2 possible possible ADJ cjel-3474 1148 3 reform reform NOUN cjel-3474 1148 4 would would AUX cjel-3474 1148 5 be be AUX cjel-3474 1148 6 to to PART cjel-3474 1148 7 replace replace VERB cjel-3474 1148 8 the the DET cjel-3474 1148 9 tax tax NOUN cjel-3474 1148 10 expenditure expenditure NOUN cjel-3474 1148 11 with with ADP cjel-3474 1148 12 a a DET cjel-3474 1148 13 direct direct ADJ cjel-3474 1148 14 spending spending NOUN cjel-3474 1148 15 program.183 program.183 NOUN cjel-3474 1148 16 in in ADP cjel-3474 1148 17 general general ADJ cjel-3474 1148 18 , , PUNCT cjel-3474 1148 19 the the DET cjel-3474 1148 20 principal principal ADJ cjel-3474 1148 21 reason reason NOUN cjel-3474 1148 22 for for ADP cjel-3474 1148 23 a a DET cjel-3474 1148 24 spending spending NOUN cjel-3474 1148 25 program program NOUN cjel-3474 1148 26 is be AUX cjel-3474 1148 27 the the DET cjel-3474 1148 28 discipline discipline NOUN cjel-3474 1148 29 such such DET cjel-3474 1148 30 a a DET cjel-3474 1148 31 program program NOUN cjel-3474 1148 32 would would AUX cjel-3474 1148 33 provide provide VERB cjel-3474 1148 34 . . PUNCT cjel-3474 1149 1 the the DET cjel-3474 1149 2 appropriations appropriation NOUN cjel-3474 1149 3 process process NOUN cjel-3474 1149 4 would would AUX cjel-3474 1149 5 serve serve VERB cjel-3474 1149 6 as as ADP cjel-3474 1149 7 a a DET cjel-3474 1149 8 constant constant ADJ cjel-3474 1149 9 check check NOUN cjel-3474 1149 10 on on ADP cjel-3474 1149 11 supply supply NOUN cjel-3474 1149 12 and and CCONJ cjel-3474 1149 13 provide provide VERB cjel-3474 1149 14 a a DET cjel-3474 1149 15 cap cap NOUN cjel-3474 1149 16 on on ADP cjel-3474 1149 17 available available ADJ cjel-3474 1149 18 funds fund NOUN cjel-3474 1149 19 . . PUNCT cjel-3474 1150 1 with with ADP cjel-3474 1150 2 scarce scarce ADJ cjel-3474 1150 3 resources resource NOUN cjel-3474 1150 4 to to PART cjel-3474 1150 5 acquire acquire VERB cjel-3474 1150 6 easements easement NOUN cjel-3474 1150 7 , , PUNCT cjel-3474 1150 8 better well ADJ cjel-3474 1150 9 and and CCONJ cjel-3474 1150 10 more more ADV cjel-3474 1150 11 deliberate deliberate ADJ cjel-3474 1150 12 decisions decision NOUN cjel-3474 1150 13 would would AUX cjel-3474 1150 14 be be AUX cjel-3474 1150 15 made make VERB cjel-3474 1150 16 about about ADP cjel-3474 1150 17 which which DET cjel-3474 1150 18 easements easement NOUN cjel-3474 1150 19 to to PART cjel-3474 1150 20 acquire acquire VERB cjel-3474 1150 21 , , PUNCT cjel-3474 1150 22 and and CCONJ cjel-3474 1150 23 the the DET cjel-3474 1150 24 conservation conservation NOUN cjel-3474 1150 25 benefits benefit NOUN cjel-3474 1150 26 from from ADP cjel-3474 1150 27 the the DET cjel-3474 1150 28 acquisitions acquisition NOUN cjel-3474 1150 29 would would AUX cjel-3474 1150 30 be be AUX cjel-3474 1150 31 better well ADJ cjel-3474 1150 32 articulated.184 articulated.184 NOUN cjel-3474 1150 33 in in ADP cjel-3474 1150 34 addition addition NOUN cjel-3474 1150 35 , , PUNCT cjel-3474 1150 36 a a DET cjel-3474 1150 37 purchase purchase NOUN cjel-3474 1150 38 transaction transaction NOUN cjel-3474 1150 39 would would AUX cjel-3474 1150 40 introduce introduce VERB cjel-3474 1150 41 183 183 NUM cjel-3474 1150 42 . . PUNCT cjel-3474 1151 1 see see VERB cjel-3474 1151 2 , , PUNCT cjel-3474 1151 3 e.g. e.g. ADV cjel-3474 1151 4 , , PUNCT cjel-3474 1151 5 report report NOUN cjel-3474 1151 6 to to ADP cjel-3474 1151 7 congress congress PROPN cjel-3474 1151 8 , , PUNCT cjel-3474 1151 9 supra supra PROPN cjel-3474 1151 10 note note PROPN cjel-3474 1151 11 23 23 NUM cjel-3474 1151 12 ; ; PUNCT cjel-3474 1151 13 eagle eagle NUM cjel-3474 1151 14 , , PUNCT cjel-3474 1151 15 supra supra PROPN cjel-3474 1151 16 note note PROPN cjel-3474 1151 17 14 14 NUM cjel-3474 1151 18 , , PUNCT cjel-3474 1151 19 at at ADP cjel-3474 1151 20 86 86 NUM cjel-3474 1151 21 . . PUNCT cjel-3474 1152 1 184 184 X cjel-3474 1152 2 . . PUNCT cjel-3474 1153 1 see see VERB cjel-3474 1153 2 halperin halperin NOUN cjel-3474 1153 3 , , PUNCT cjel-3474 1153 4 supra supra PROPN cjel-3474 1153 5 note note PROPN cjel-3474 1153 6 14 14 NUM cjel-3474 1153 7 , , PUNCT cjel-3474 1153 8 at at ADP cjel-3474 1153 9 45–47 45–47 NUM cjel-3474 1153 10 ( ( PUNCT cjel-3474 1153 11 advocating advocate VERB cjel-3474 1153 12 for for ADP cjel-3474 1153 13 a a DET cjel-3474 1153 14 direct direct ADJ cjel-3474 1153 15 spending spending NOUN cjel-3474 1153 16 program program NOUN cjel-3474 1153 17 because because SCONJ cjel-3474 1153 18 “ " PUNCT cjel-3474 1153 19 [ [ X cjel-3474 1153 20 t]he t]he ADV cjel-3474 1153 21 amount amount NOUN cjel-3474 1153 22 spent spend VERB cjel-3474 1153 23 is be AUX cjel-3474 1153 24 known know VERB cjel-3474 1153 25 and and CCONJ cjel-3474 1153 26 relevant relevant ADJ cjel-3474 1153 27 , , PUNCT cjel-3474 1153 28 projects project NOUN cjel-3474 1153 29 can can AUX cjel-3474 1153 30 be be AUX cjel-3474 1153 31 prioritized prioritize VERB cjel-3474 1153 32 based base VERB cjel-3474 1153 33 on on ADP cjel-3474 1153 34 merit merit NOUN cjel-3474 1153 35 , , PUNCT cjel-3474 1153 36 and and CCONJ cjel-3474 1153 37 the the DET cjel-3474 1153 38 program program NOUN cjel-3474 1153 39 can can AUX cjel-3474 1153 40 be be AUX cjel-3474 1153 41 targeted target VERB cjel-3474 1153 42 to to PART cjel-3474 1153 43 accomplish accomplish VERB cjel-3474 1153 44 specific specific ADJ cjel-3474 1153 45 conservation conservation NOUN cjel-3474 1153 46 goals goal NOUN cjel-3474 1153 47 . . PUNCT cjel-3474 1153 48 ” " PUNCT cjel-3474 1153 49 ) ) PUNCT cjel-3474 1153 50 . . PUNCT cjel-3474 1154 1 48 48 NUM cjel-3474 1154 2 columbia columbia PROPN cjel-3474 1154 3 journal journal PROPN cjel-3474 1154 4 of of ADP cjel-3474 1154 5 environmental environmental ADJ cjel-3474 1154 6 law law NOUN cjel-3474 1155 1 [ [ X cjel-3474 1155 2 vol vol NOUN cjel-3474 1155 3 . . PUNCT cjel-3474 1156 1 37:1 37:1 NUM cjel-3474 1156 2     SPACE cjel-3474 1156 3 some some DET cjel-3474 1156 4 market market NOUN cjel-3474 1156 5 discipline discipline NOUN cjel-3474 1156 6 to to ADP cjel-3474 1156 7 the the DET cjel-3474 1156 8 price price NOUN cjel-3474 1156 9 paid pay VERB cjel-3474 1156 10 , , PUNCT cjel-3474 1156 11 better well ADV cjel-3474 1156 12 ensuring ensure VERB cjel-3474 1156 13 transactional transactional ADJ cjel-3474 1156 14 efficiency efficiency NOUN cjel-3474 1156 15 and and CCONJ cjel-3474 1156 16 minimizing minimize VERB cjel-3474 1156 17 waste waste NOUN cjel-3474 1156 18 . . PUNCT cjel-3474 1157 1 although although SCONJ cjel-3474 1157 2 these these DET cjel-3474 1157 3 points point NOUN cjel-3474 1157 4 in in ADP cjel-3474 1157 5 favor favor NOUN cjel-3474 1157 6 of of ADP cjel-3474 1157 7 direct direct ADJ cjel-3474 1157 8 spending spending NOUN cjel-3474 1157 9 on on ADP cjel-3474 1157 10 conservation conservation NOUN cjel-3474 1157 11 serve serve VERB cjel-3474 1157 12 as as ADP cjel-3474 1157 13 useful useful ADJ cjel-3474 1157 14 critiques critique NOUN cjel-3474 1157 15 of of ADP cjel-3474 1157 16 the the DET cjel-3474 1157 17 tax tax NOUN cjel-3474 1157 18 expenditure expenditure NOUN cjel-3474 1157 19 , , PUNCT cjel-3474 1157 20 to to ADP cjel-3474 1157 21 a a DET cjel-3474 1157 22 certain certain ADJ cjel-3474 1157 23 extent extent NOUN cjel-3474 1157 24 , , PUNCT cjel-3474 1157 25 they they PRON cjel-3474 1157 26 are be AUX cjel-3474 1157 27 misdirected misdirect VERB cjel-3474 1157 28 . . PUNCT cjel-3474 1158 1 direct direct ADJ cjel-3474 1158 2 spending spending NOUN cjel-3474 1158 3 programs program NOUN cjel-3474 1158 4 on on ADP cjel-3474 1158 5 conservation conservation NOUN cjel-3474 1158 6 land land NOUN cjel-3474 1158 7 ( ( PUNCT cjel-3474 1158 8 and and CCONJ cjel-3474 1158 9 easements easement NOUN cjel-3474 1158 10 ) ) PUNCT cjel-3474 1158 11 already already ADV cjel-3474 1158 12 exist.185 exist.185 VERB cjel-3474 1158 13 so so SCONJ cjel-3474 1158 14 the the DET cjel-3474 1158 15 choice choice NOUN cjel-3474 1158 16 is be AUX cjel-3474 1158 17 not not PART cjel-3474 1158 18 necessarily necessarily ADV cjel-3474 1158 19 either either ADV cjel-3474 1158 20 / / SYM cjel-3474 1158 21 or or CCONJ cjel-3474 1158 22 , , PUNCT cjel-3474 1158 23 but but CCONJ cjel-3474 1158 24 rather rather ADV cjel-3474 1158 25 how how SCONJ cjel-3474 1158 26 best good ADJ cjel-3474 1158 27 to to PART cjel-3474 1158 28 allocate allocate VERB cjel-3474 1158 29 resources resource NOUN cjel-3474 1158 30 between between ADP cjel-3474 1158 31 the the DET cjel-3474 1158 32 two two NUM cjel-3474 1158 33 policy policy NOUN cjel-3474 1158 34 tools tool NOUN cjel-3474 1158 35 , , PUNCT cjel-3474 1158 36 or or CCONJ cjel-3474 1158 37 whether whether SCONJ cjel-3474 1158 38 there there PRON cjel-3474 1158 39 is be VERB cjel-3474 1158 40 value value NOUN cjel-3474 1158 41 to to ADP cjel-3474 1158 42 the the DET cjel-3474 1158 43 tax tax NOUN cjel-3474 1158 44 expenditure expenditure NOUN cjel-3474 1158 45 approach approach NOUN cjel-3474 1158 46 . . PUNCT cjel-3474 1159 1 this this DET cjel-3474 1159 2 article article NOUN cjel-3474 1159 3 argues argue VERB cjel-3474 1159 4 that that SCONJ cjel-3474 1159 5 a a DET cjel-3474 1159 6 conservation conservation NOUN cjel-3474 1159 7 easement easement ADJ cjel-3474 1159 8 tax tax NOUN cjel-3474 1159 9 benefit benefit NOUN cjel-3474 1159 10 should should AUX cjel-3474 1159 11 be be AUX cjel-3474 1159 12 retained retain VERB cjel-3474 1159 13 . . PUNCT cjel-3474 1160 1 although although SCONJ cjel-3474 1160 2 imperfect imperfect ADJ cjel-3474 1160 3 , , PUNCT cjel-3474 1160 4 privately privately ADV cjel-3474 1160 5 - - PUNCT cjel-3474 1160 6 initiated initiate VERB cjel-3474 1160 7 , , PUNCT cjel-3474 1160 8 government government NOUN cjel-3474 1160 9 - - PUNCT cjel-3474 1160 10 supported support VERB cjel-3474 1160 11 conservation conservation NOUN cjel-3474 1160 12 has have VERB cjel-3474 1160 13 many many ADJ cjel-3474 1160 14 benefits benefit NOUN cjel-3474 1160 15 . . PUNCT cjel-3474 1161 1 as as ADP cjel-3474 1161 2 a a DET cjel-3474 1161 3 general general ADJ cjel-3474 1161 4 matter matter NOUN cjel-3474 1161 5 , , PUNCT cjel-3474 1161 6 the the DET cjel-3474 1161 7 tax tax NOUN cjel-3474 1161 8 expenditure expenditure NOUN cjel-3474 1161 9 likely likely ADV cjel-3474 1161 10 results result VERB cjel-3474 1161 11 in in ADP cjel-3474 1161 12 lower low ADJ cjel-3474 1161 13 costs cost NOUN cjel-3474 1161 14 per per ADP cjel-3474 1161 15 acre acre NOUN cjel-3474 1161 16 covered cover VERB cjel-3474 1161 17 and and CCONJ cjel-3474 1161 18 lower low ADJ cjel-3474 1161 19 transaction transaction NOUN cjel-3474 1161 20 costs cost NOUN cjel-3474 1161 21 per per ADP cjel-3474 1161 22 transaction transaction NOUN cjel-3474 1161 23 than than ADP cjel-3474 1161 24 a a DET cjel-3474 1161 25 direct direct ADJ cjel-3474 1161 26 spending spending NOUN cjel-3474 1161 27 program program NOUN cjel-3474 1161 28 , , PUNCT cjel-3474 1161 29 fosters foster VERB cjel-3474 1161 30 voluntary voluntary ADJ cjel-3474 1161 31 action action NOUN cjel-3474 1161 32 , , PUNCT cjel-3474 1161 33 and and CCONJ cjel-3474 1161 34 promotes promote VERB cjel-3474 1161 35 the the DET cjel-3474 1161 36 value value NOUN cjel-3474 1161 37 of of ADP cjel-3474 1161 38 conservation conservation NOUN cjel-3474 1161 39 by by ADP cjel-3474 1161 40 encouraging encourage VERB cjel-3474 1161 41 the the DET cjel-3474 1161 42 growth growth NOUN cjel-3474 1161 43 of of ADP cjel-3474 1161 44 land land NOUN cjel-3474 1161 45 trusts trust NOUN cjel-3474 1161 46 and and CCONJ cjel-3474 1161 47 other other ADJ cjel-3474 1161 48 private private ADJ cjel-3474 1161 49 actors actor NOUN cjel-3474 1161 50 who who PRON cjel-3474 1161 51 develop develop VERB cjel-3474 1161 52 expertise expertise NOUN cjel-3474 1161 53 in in ADP cjel-3474 1161 54 , , PUNCT cjel-3474 1161 55 and and CCONJ cjel-3474 1161 56 act act VERB cjel-3474 1161 57 as as ADP cjel-3474 1161 58 guardians guardian NOUN cjel-3474 1161 59 of of ADP cjel-3474 1161 60 , , PUNCT cjel-3474 1161 61 conservation conservation NOUN cjel-3474 1161 62 property.186 property.186 VERB cjel-3474 1161 63 thus thus ADV cjel-3474 1161 64 , , PUNCT cjel-3474 1161 65 the the DET cjel-3474 1161 66 focus focus NOUN cjel-3474 1161 67 should should AUX cjel-3474 1161 68 not not PART cjel-3474 1161 69 be be AUX cjel-3474 1161 70 on on ADP cjel-3474 1161 71 an an DET cjel-3474 1161 72 abolition abolition NOUN cjel-3474 1161 73 of of ADP cjel-3474 1161 74 the the DET cjel-3474 1161 75 tax tax NOUN cjel-3474 1161 76 expenditure expenditure NOUN cjel-3474 1161 77 , , PUNCT cjel-3474 1161 78 but but CCONJ cjel-3474 1161 79 rather rather ADV cjel-3474 1161 80 on on ADP cjel-3474 1161 81 its its PRON cjel-3474 1161 82 improvement improvement NOUN cjel-3474 1161 83 . . PUNCT cjel-3474 1162 1 however however ADV cjel-3474 1162 2 , , PUNCT cjel-3474 1162 3 advocates advocate NOUN cjel-3474 1162 4 for for ADP cjel-3474 1162 5 the the DET cjel-3474 1162 6 conservation conservation NOUN cjel-3474 1162 7 easement easement ADJ cjel-3474 1162 8 tax tax NOUN cjel-3474 1162 9 benefit benefit NOUN cjel-3474 1162 10 also also ADV cjel-3474 1162 11 should should AUX cjel-3474 1162 12 recognize recognize VERB cjel-3474 1162 13 the the DET cjel-3474 1162 14 limitations limitation NOUN cjel-3474 1162 15 of of ADP cjel-3474 1162 16 the the DET cjel-3474 1162 17 program program NOUN cjel-3474 1162 18 . . PUNCT cjel-3474 1163 1 it it PRON cjel-3474 1163 2 is be AUX cjel-3474 1163 3 , , PUNCT cjel-3474 1163 4 and and CCONJ cjel-3474 1163 5 should should AUX cjel-3474 1163 6 be be AUX cjel-3474 1163 7 , , PUNCT cjel-3474 1163 8 merely merely ADV cjel-3474 1163 9 part part NOUN cjel-3474 1163 10 of of ADP cjel-3474 1163 11 an an DET cjel-3474 1163 12 overall overall ADJ cjel-3474 1163 13 conservation conservation NOUN cjel-3474 1163 14 strategy,187 strategy,187 NOUN cjel-3474 1163 15 and and CCONJ cjel-3474 1163 16 not not PART cjel-3474 1163 17 an an DET cjel-3474 1163 18 invitation invitation NOUN cjel-3474 1163 19 to to PART cjel-3474 1163 20 broaden broaden VERB cjel-3474 1163 21 conservation conservation NOUN cjel-3474 1163 22 beyond beyond ADP cjel-3474 1163 23 the the DET cjel-3474 1163 24 confines confine NOUN cjel-3474 1163 25 of of ADP cjel-3474 1163 26 public public ADJ cjel-3474 1163 27 concern.188 concern.188 NOUN cjel-3474 1163 28 185 185 NUM cjel-3474 1163 29 . . PUNCT cjel-3474 1164 1 see see VERB cjel-3474 1164 2 , , PUNCT cjel-3474 1164 3 e.g. e.g. ADV cjel-3474 1164 4 , , PUNCT cjel-3474 1164 5 u.s u.s PROPN cjel-3474 1164 6 . . PROPN cjel-3474 1164 7 dep’t dep’t PROPN cjel-3474 1164 8 of of ADP cjel-3474 1164 9 agric agric PROPN cjel-3474 1164 10 . . PUNCT cjel-3474 1165 1 forest forest PROPN cjel-3474 1165 2 serv serv PROPN cjel-3474 1165 3 . . PROPN cjel-3474 1165 4 , , PUNCT cjel-3474 1165 5 forest forest PROPN cjel-3474 1165 6 legacy legacy NOUN cjel-3474 1165 7 program program NOUN cjel-3474 1165 8 implementation implementation NOUN cjel-3474 1165 9 guidelines guideline NOUN cjel-3474 1165 10 ( ( PUNCT cjel-3474 1165 11 2003 2003 NUM cjel-3474 1165 12 ) ) PUNCT cjel-3474 1165 13 , , PUNCT cjel-3474 1165 14 available available ADJ cjel-3474 1165 15 at at ADP cjel-3474 1165 16 http://www.fs.fed.us/spf/coop/library/ http://www.fs.fed.us/spf/coop/library/ PROPN cjel-3474 1165 17 flp_guidelines.pdf flp_guidelines.pdf PROPN cjel-3474 1165 18 ; ; PUNCT cjel-3474 1165 19 see see VERB cjel-3474 1165 20 also also ADV cjel-3474 1165 21 forest forest NOUN cjel-3474 1165 22 legacy legacy NOUN cjel-3474 1165 23 program program NOUN cjel-3474 1165 24 , , PUNCT cjel-3474 1165 25 u.s u.s PROPN cjel-3474 1165 26 . . PROPN cjel-3474 1165 27 dep’t dep’t PROPN cjel-3474 1165 28 of of ADP cjel-3474 1165 29 agric agric PROPN cjel-3474 1165 30 . . PUNCT cjel-3474 1166 1 forest forest PROPN cjel-3474 1166 2 serv serv PROPN cjel-3474 1166 3 . . PROPN cjel-3474 1166 4 , , PUNCT cjel-3474 1166 5 http://www.fs.fed.us/spf/coop/programs/loa/aboutflp.shtml http://www.fs.fed.us/spf/coop/programs/loa/aboutflp.shtml PROPN cjel-3474 1166 6 ( ( PUNCT cjel-3474 1166 7 last last ADJ cjel-3474 1166 8 updated update VERB cjel-3474 1166 9 feb feb PROPN cjel-3474 1166 10 . . PROPN cjel-3474 1166 11 6 6 NUM cjel-3474 1166 12 , , PUNCT cjel-3474 1166 13 2008 2008 NUM cjel-3474 1166 14 ) ) PUNCT cjel-3474 1166 15 ( ( PUNCT cjel-3474 1166 16 describing describe VERB cjel-3474 1166 17 the the DET cjel-3474 1166 18 forest forest NOUN cjel-3474 1166 19 legacy legacy NOUN cjel-3474 1166 20 program program NOUN cjel-3474 1166 21 with with ADP cjel-3474 1166 22 respect respect NOUN cjel-3474 1166 23 to to ADP cjel-3474 1166 24 which which PRON cjel-3474 1166 25 the the DET cjel-3474 1166 26 u.s u.s PROPN cjel-3474 1166 27 . . PROPN cjel-3474 1166 28 acquires acquire VERB cjel-3474 1166 29 conservation conservation NOUN cjel-3474 1166 30 easements easement NOUN cjel-3474 1166 31 through through ADP cjel-3474 1166 32 purchase purchase NOUN cjel-3474 1166 33 ) ) PUNCT cjel-3474 1166 34 ; ; PUNCT cjel-3474 1166 35 farm farm NOUN cjel-3474 1166 36 and and CCONJ cjel-3474 1166 37 ranch ranch NOUN cjel-3474 1166 38 lands land VERB cjel-3474 1166 39 protection protection NOUN cjel-3474 1166 40 program program NOUN cjel-3474 1166 41 , , PUNCT cjel-3474 1166 42 natural natural ADJ cjel-3474 1166 43 res re NOUN cjel-3474 1166 44 . . PUNCT cjel-3474 1167 1 conservation conservation NOUN cjel-3474 1167 2 serv serv PROPN cjel-3474 1167 3 . . PROPN cjel-3474 1167 4 , , PUNCT cjel-3474 1167 5 u.s u.s PROPN cjel-3474 1167 6 . . PROPN cjel-3474 1167 7 dep’t dep’t PROPN cjel-3474 1167 8 of of ADP cjel-3474 1167 9 agric agric PROPN cjel-3474 1167 10 . . PROPN cjel-3474 1167 11 , , PUNCT cjel-3474 1167 12 http://www.nrcs.usda.gov/wps/portal/nrcs/ http://www.nrcs.usda.gov/wps/portal/nrcs/ PROPN cjel-3474 1167 13 main main ADJ cjel-3474 1167 14 / / SYM cjel-3474 1167 15 national national ADJ cjel-3474 1167 16 / / SYM cjel-3474 1167 17 programs program NOUN cjel-3474 1167 18 / / SYM cjel-3474 1167 19 easements easement NOUN cjel-3474 1167 20 / / SYM cjel-3474 1167 21 farmranch farmranch NOUN cjel-3474 1167 22 ( ( PUNCT cjel-3474 1167 23 last last ADJ cjel-3474 1167 24 updated update VERB cjel-3474 1167 25 dec dec PROPN cjel-3474 1167 26 . . PROPN cjel-3474 1167 27 16 16 NUM cjel-3474 1167 28 , , PUNCT cjel-3474 1167 29 2011 2011 NUM cjel-3474 1167 30 ) ) PUNCT cjel-3474 1167 31 ( ( PUNCT cjel-3474 1167 32 describing describe VERB cjel-3474 1167 33 the the DET cjel-3474 1167 34 farm farm NOUN cjel-3474 1167 35 and and CCONJ cjel-3474 1167 36 ranch ranch NOUN cjel-3474 1167 37 land land NOUN cjel-3474 1167 38 protection protection NOUN cjel-3474 1167 39 program program NOUN cjel-3474 1167 40 , , PUNCT cjel-3474 1167 41 which which PRON cjel-3474 1167 42 “ " PUNCT cjel-3474 1167 43 provides provide VERB cjel-3474 1167 44 matching matching NOUN cjel-3474 1167 45 funds fund NOUN cjel-3474 1167 46 to to PART cjel-3474 1167 47 keep keep VERB cjel-3474 1167 48 productive productive ADJ cjel-3474 1167 49 farm farm NOUN cjel-3474 1167 50 and and CCONJ cjel-3474 1167 51 ranchland ranchland NOUN cjel-3474 1167 52 in in ADP cjel-3474 1167 53 agricultural agricultural ADJ cjel-3474 1167 54 uses use NOUN cjel-3474 1167 55 . . PUNCT cjel-3474 1167 56 ” " PUNCT cjel-3474 1167 57 ) ) PUNCT cjel-3474 1167 58 . . PUNCT cjel-3474 1168 1 186 186 NUM cjel-3474 1168 2 . . PUNCT cjel-3474 1169 1 see see VERB cjel-3474 1169 2 , , PUNCT cjel-3474 1169 3 e.g. e.g. ADV cjel-3474 1169 4 , , PUNCT cjel-3474 1169 5 nancy nancy PROPN cjel-3474 1169 6 a. a. PROPN cjel-3474 1169 7 mclaughlin mclaughlin PROPN cjel-3474 1169 8 , , PUNCT cjel-3474 1169 9 the the DET cjel-3474 1169 10 role role NOUN cjel-3474 1169 11 of of ADP cjel-3474 1169 12 land land NOUN cjel-3474 1169 13 trusts trust NOUN cjel-3474 1169 14 in in ADP cjel-3474 1169 15 biodiversity biodiversity NOUN cjel-3474 1169 16 conservation conservation NOUN cjel-3474 1169 17 on on ADP cjel-3474 1169 18 private private ADJ cjel-3474 1169 19 lands land NOUN cjel-3474 1169 20 , , PUNCT cjel-3474 1169 21 38 38 NUM cjel-3474 1169 22 idaho idaho PROPN cjel-3474 1169 23 l. l. PROPN cjel-3474 1169 24 rev rev PROPN cjel-3474 1169 25 . . PROPN cjel-3474 1169 26 453 453 NUM cjel-3474 1169 27 , , PUNCT cjel-3474 1169 28 471 471 NUM cjel-3474 1169 29 ( ( PUNCT cjel-3474 1169 30 2002 2002 NUM cjel-3474 1169 31 ) ) PUNCT cjel-3474 1169 32 ( ( PUNCT cjel-3474 1169 33 “ " PUNCT cjel-3474 1169 34 although although SCONJ cjel-3474 1169 35 conservation conservation NOUN cjel-3474 1169 36 easements easement NOUN cjel-3474 1169 37 are be AUX cjel-3474 1169 38 not not PART cjel-3474 1169 39 useful useful ADJ cjel-3474 1169 40 in in ADP cjel-3474 1169 41 every every DET cjel-3474 1169 42 situation situation NOUN cjel-3474 1169 43 and and CCONJ cjel-3474 1169 44 should should AUX cjel-3474 1169 45 not not PART cjel-3474 1169 46 be be AUX cjel-3474 1169 47 viewed view VERB cjel-3474 1169 48 as as ADP cjel-3474 1169 49 a a DET cjel-3474 1169 50 substitute substitute NOUN cjel-3474 1169 51 for for ADP cjel-3474 1169 52 governmental governmental ADJ cjel-3474 1169 53 regulation regulation NOUN cjel-3474 1169 54 or or CCONJ cjel-3474 1169 55 acquisition acquisition NOUN cjel-3474 1169 56 of of ADP cjel-3474 1169 57 critical critical ADJ cjel-3474 1169 58 lands land NOUN cjel-3474 1169 59 , , PUNCT cjel-3474 1169 60 they they PRON cjel-3474 1169 61 can can AUX cjel-3474 1169 62 be be AUX cjel-3474 1169 63 effective effective ADJ cjel-3474 1169 64 in in ADP cjel-3474 1169 65 protecting protect VERB cjel-3474 1169 66 land land NOUN cjel-3474 1169 67 where where SCONJ cjel-3474 1169 68 retained retain VERB cjel-3474 1169 69 private private ADJ cjel-3474 1169 70 ownership ownership NOUN cjel-3474 1169 71 and and CCONJ cjel-3474 1169 72 limited limited ADJ cjel-3474 1169 73 use use NOUN cjel-3474 1169 74 is be AUX cjel-3474 1169 75 consistent consistent ADJ cjel-3474 1169 76 with with ADP cjel-3474 1169 77 biodiversity biodiversity NOUN cjel-3474 1169 78 conservation conservation NOUN cjel-3474 1169 79 goals goal NOUN cjel-3474 1169 80 . . PUNCT cjel-3474 1169 81 ” " PUNCT cjel-3474 1169 82 ) ) PUNCT cjel-3474 1169 83 ; ; PUNCT cjel-3474 1170 1 barton barton PROPN cjel-3474 1170 2 h. h. PROPN cjel-3474 1170 3 thompson thompson PROPN cjel-3474 1170 4 , , PUNCT cjel-3474 1170 5 jr jr PROPN cjel-3474 1170 6 . . PROPN cjel-3474 1170 7 , , PUNCT cjel-3474 1170 8 conservation conservation NOUN cjel-3474 1170 9 options option NOUN cjel-3474 1170 10 : : PUNCT cjel-3474 1170 11 toward toward ADP cjel-3474 1170 12 a a DET cjel-3474 1170 13 greater great ADJ cjel-3474 1170 14 private private ADJ cjel-3474 1170 15 role role NOUN cjel-3474 1170 16 , , PUNCT cjel-3474 1170 17 21 21 NUM cjel-3474 1170 18 va va NOUN cjel-3474 1170 19 . . PUNCT cjel-3474 1171 1 envtl envtl PROPN cjel-3474 1171 2 . . PUNCT cjel-3474 1172 1 l.j l.j AUX cjel-3474 1172 2 . . PROPN cjel-3474 1172 3 245 245 NUM cjel-3474 1172 4 , , PUNCT cjel-3474 1172 5 309–10 309–10 NUM cjel-3474 1172 6 ( ( PUNCT cjel-3474 1172 7 2002 2002 NUM cjel-3474 1172 8 ) ) PUNCT cjel-3474 1172 9 ( ( PUNCT cjel-3474 1172 10 describing describe VERB cjel-3474 1172 11 the the DET cjel-3474 1172 12 important important ADJ cjel-3474 1172 13 role role NOUN cjel-3474 1172 14 in in ADP cjel-3474 1172 15 conservation conservation NOUN cjel-3474 1172 16 played play VERB cjel-3474 1172 17 by by ADP cjel-3474 1172 18 private private ADJ cjel-3474 1172 19 organizations organization NOUN cjel-3474 1172 20 such such ADJ cjel-3474 1172 21 as as ADP cjel-3474 1172 22 land land NOUN cjel-3474 1172 23 trusts trust NOUN cjel-3474 1172 24 ) ) PUNCT cjel-3474 1172 25 . . PUNCT cjel-3474 1173 1 187 187 NUM cjel-3474 1173 2 . . PUNCT cjel-3474 1174 1 see see VERB cjel-3474 1174 2 owley owley NOUN cjel-3474 1174 3 , , PUNCT cjel-3474 1174 4 supra supra PROPN cjel-3474 1174 5 note note NOUN cjel-3474 1174 6 2 2 NUM cjel-3474 1174 7 , , PUNCT cjel-3474 1174 8 at at ADP cjel-3474 1174 9 150–51 150–51 NUM cjel-3474 1174 10 . . PUNCT cjel-3474 1174 11 188 188 NUM cjel-3474 1174 12 . . PUNCT cjel-3474 1175 1 see see VERB cjel-3474 1175 2 mclaughlin mclaughlin PROPN cjel-3474 1175 3 , , PUNCT cjel-3474 1175 4 supra supra PROPN cjel-3474 1175 5 note note NOUN cjel-3474 1175 6 2 2 NUM cjel-3474 1175 7 , , PUNCT cjel-3474 1175 8 at at ADP cjel-3474 1175 9 109 109 NUM cjel-3474 1175 10 ( ( PUNCT cjel-3474 1175 11 noting note VERB cjel-3474 1175 12 that that SCONJ cjel-3474 1175 13 before before SCONJ cjel-3474 1175 14 any any DET cjel-3474 1175 15 new new ADJ cjel-3474 1175 16 incentives incentive NOUN cjel-3474 1175 17 are be AUX cjel-3474 1175 18 2012 2012 NUM cjel-3474 1175 19 ] ] PUNCT cjel-3474 1175 20 the the DET cjel-3474 1175 21 conservation conservation NOUN cjel-3474 1175 22 easement easement ADJ cjel-3474 1175 23 tax tax NOUN cjel-3474 1175 24 expenditure expenditure NOUN cjel-3474 1175 25 49 49 NUM cjel-3474 1175 26     SPACE cjel-3474 1175 27 b. b. NOUN cjel-3474 1175 28 elements element NOUN cjel-3474 1175 29 of of ADP cjel-3474 1175 30 a a DET cjel-3474 1175 31 tax tax NOUN cjel-3474 1175 32 credit credit NOUN cjel-3474 1175 33 as as SCONJ cjel-3474 1175 34 argued argue VERB cjel-3474 1175 35 in in ADP cjel-3474 1175 36 part part PROPN cjel-3474 1175 37 ii ii PROPN cjel-3474 1175 38 , , PUNCT cjel-3474 1175 39 the the DET cjel-3474 1175 40 current current ADJ cjel-3474 1175 41 deduction deduction NOUN cjel-3474 1175 42 could could AUX cjel-3474 1175 43 be be AUX cjel-3474 1175 44 replaced replace VERB cjel-3474 1175 45 by by ADP cjel-3474 1175 46 a a DET cjel-3474 1175 47 tax tax NOUN cjel-3474 1175 48 credit credit NOUN cjel-3474 1175 49 , , PUNCT cjel-3474 1175 50 with with ADP cjel-3474 1175 51 multiple multiple ADJ cjel-3474 1175 52 percentages percentage NOUN cjel-3474 1175 53 based base VERB cjel-3474 1175 54 on on ADP cjel-3474 1175 55 the the DET cjel-3474 1175 56 value value NOUN cjel-3474 1175 57 of of ADP cjel-3474 1175 58 the the DET cjel-3474 1175 59 entire entire ADJ cjel-3474 1175 60 interest interest NOUN cjel-3474 1175 61 contributed contribute VERB cjel-3474 1175 62 . . PUNCT cjel-3474 1176 1 the the DET cjel-3474 1176 2 overriding override VERB cjel-3474 1176 3 purpose purpose NOUN cjel-3474 1176 4 of of ADP cjel-3474 1176 5 a a DET cjel-3474 1176 6 credit credit NOUN cjel-3474 1176 7 would would AUX cjel-3474 1176 8 be be AUX cjel-3474 1176 9 to to PART cjel-3474 1176 10 tie tie VERB cjel-3474 1176 11 the the DET cjel-3474 1176 12 tax tax NOUN cjel-3474 1176 13 benefit benefit NOUN cjel-3474 1176 14 to to ADP cjel-3474 1176 15 the the DET cjel-3474 1176 16 conservation conservation NOUN cjel-3474 1176 17 value value NOUN cjel-3474 1176 18 . . PUNCT cjel-3474 1177 1 the the DET cjel-3474 1177 2 exact exact ADJ cjel-3474 1177 3 percentages percentage NOUN cjel-3474 1177 4 would would AUX cjel-3474 1177 5 depend depend VERB cjel-3474 1177 6 on on ADP cjel-3474 1177 7 a a DET cjel-3474 1177 8 variety variety NOUN cjel-3474 1177 9 of of ADP cjel-3474 1177 10 factors factor NOUN cjel-3474 1177 11 , , PUNCT cjel-3474 1177 12 but but CCONJ cjel-3474 1177 13 the the DET cjel-3474 1177 14 general general ADJ cjel-3474 1177 15 framework framework NOUN cjel-3474 1177 16 should should AUX cjel-3474 1177 17 be be AUX cjel-3474 1177 18 low low ADJ cjel-3474 1177 19 default default NOUN cjel-3474 1177 20 percentage(s percentage(s NOUN cjel-3474 1177 21 ) ) PUNCT cjel-3474 1177 22 , , PUNCT cjel-3474 1177 23 with with ADP cjel-3474 1177 24 higher high ADJ cjel-3474 1177 25 percentages percentage NOUN cjel-3474 1177 26 available available ADJ cjel-3474 1177 27 upon upon SCONJ cjel-3474 1177 28 satisfaction satisfaction NOUN cjel-3474 1177 29 of of ADP cjel-3474 1177 30 additional additional ADJ cjel-3474 1177 31 conservation conservation NOUN cjel-3474 1177 32 benefit benefit NOUN cjel-3474 1177 33 criteria criterion NOUN cjel-3474 1177 34 . . PUNCT cjel-3474 1178 1 1 1 X cjel-3474 1178 2 . . X cjel-3474 1178 3 conservation conservation NOUN cjel-3474 1178 4 purposes purpose NOUN cjel-3474 1178 5 present present ADJ cjel-3474 1178 6 law law NOUN cjel-3474 1178 7 treats treat VERB cjel-3474 1178 8 conservation conservation NOUN cjel-3474 1178 9 purposes purpose NOUN cjel-3474 1178 10 as as ADP cjel-3474 1178 11 monolithic monolithic ADJ cjel-3474 1178 12 , , PUNCT cjel-3474 1178 13 considering consider VERB cjel-3474 1178 14 preservation preservation NOUN cjel-3474 1178 15 for for ADP cjel-3474 1178 16 recreation recreation NOUN cjel-3474 1178 17 , , PUNCT cjel-3474 1178 18 scenic scenic ADJ cjel-3474 1178 19 benefits benefit NOUN cjel-3474 1178 20 and and CCONJ cjel-3474 1178 21 open open ADJ cjel-3474 1178 22 space space NOUN cjel-3474 1178 23 , , PUNCT cjel-3474 1178 24 historically historically ADV cjel-3474 1178 25 important important ADJ cjel-3474 1178 26 land land NOUN cjel-3474 1178 27 areas area NOUN cjel-3474 1178 28 , , PUNCT cjel-3474 1178 29 and and CCONJ cjel-3474 1178 30 ecosystem ecosystem NOUN cjel-3474 1178 31 protection protection NOUN cjel-3474 1178 32 as as ADP cjel-3474 1178 33 fungible.189 fungible.189 ADJ cjel-3474 1178 34 in in ADP cjel-3474 1178 35 fact fact NOUN cjel-3474 1178 36 , , PUNCT cjel-3474 1178 37 each each DET cjel-3474 1178 38 type type NOUN cjel-3474 1178 39 of of ADP cjel-3474 1178 40 easement easement NOUN cjel-3474 1178 41 is be AUX cjel-3474 1178 42 directed direct VERB cjel-3474 1178 43 to to ADP cjel-3474 1178 44 a a DET cjel-3474 1178 45 different different ADJ cjel-3474 1178 46 conservation conservation NOUN cjel-3474 1178 47 value value NOUN cjel-3474 1178 48 — — PUNCT cjel-3474 1178 49 habitat habitat NOUN cjel-3474 1178 50 protection protection NOUN cjel-3474 1178 51 , , PUNCT cjel-3474 1178 52 open open ADJ cjel-3474 1178 53 space space NOUN cjel-3474 1178 54 , , PUNCT cjel-3474 1178 55 public public ADJ cjel-3474 1178 56 recreation recreation NOUN cjel-3474 1178 57 , , PUNCT cjel-3474 1178 58 and and CCONJ cjel-3474 1178 59 historic historic ADJ cjel-3474 1178 60 preservation preservation NOUN cjel-3474 1178 61 — — PUNCT cjel-3474 1178 62 and and CCONJ cjel-3474 1178 63 there there PRON cjel-3474 1178 64 is be VERB cjel-3474 1178 65 no no DET cjel-3474 1178 66 reason reason NOUN cjel-3474 1178 67 that that SCONJ cjel-3474 1178 68 the the DET cjel-3474 1178 69 tax tax NOUN cjel-3474 1178 70 credit credit NOUN cjel-3474 1178 71 percentages percentage NOUN cjel-3474 1178 72 must must AUX cjel-3474 1178 73 be be AUX cjel-3474 1178 74 the the DET cjel-3474 1178 75 same same ADJ cjel-3474 1178 76 for for ADP cjel-3474 1178 77 each each DET cjel-3474 1178 78 purpose purpose NOUN cjel-3474 1178 79 . . PUNCT cjel-3474 1179 1 conservation conservation NOUN cjel-3474 1179 2 that that PRON cjel-3474 1179 3 addresses address VERB cjel-3474 1179 4 ecosystem ecosystem NOUN cjel-3474 1179 5 protection protection NOUN cjel-3474 1179 6 , , PUNCT cjel-3474 1179 7 for for ADP cjel-3474 1179 8 example example NOUN cjel-3474 1179 9 , , PUNCT cjel-3474 1179 10 arguably arguably ADV cjel-3474 1179 11 should should AUX cjel-3474 1179 12 take take VERB cjel-3474 1179 13 priority priority NOUN cjel-3474 1179 14 over over ADP cjel-3474 1179 15 other other ADJ cjel-3474 1179 16 conservation conservation NOUN cjel-3474 1179 17 values value NOUN cjel-3474 1179 18 , , PUNCT cjel-3474 1179 19 a a DET cjel-3474 1179 20 priority priority NOUN cjel-3474 1179 21 that that PRON cjel-3474 1179 22 could could AUX cjel-3474 1179 23 be be AUX cjel-3474 1179 24 reflected reflect VERB cjel-3474 1179 25 in in ADP cjel-3474 1179 26 higher high ADJ cjel-3474 1179 27 credit credit NOUN cjel-3474 1179 28 percentages.190 percentages.190 NOUN cjel-3474 1179 29 2 2 NUM cjel-3474 1179 30 . . PUNCT cjel-3474 1180 1 exclusions exclusion NOUN cjel-3474 1180 2 congress congress PROPN cjel-3474 1180 3 should should AUX cjel-3474 1180 4 provide provide VERB cjel-3474 1180 5 that that SCONJ cjel-3474 1180 6 in in ADP cjel-3474 1180 7 some some DET cjel-3474 1180 8 cases case NOUN cjel-3474 1180 9 , , PUNCT cjel-3474 1180 10 the the DET cjel-3474 1180 11 conservation conservation NOUN cjel-3474 1180 12 value value NOUN cjel-3474 1180 13 of of ADP cjel-3474 1180 14 a a DET cjel-3474 1180 15 conservation conservation NOUN cjel-3474 1180 16 easement easement NOUN cjel-3474 1180 17 is be AUX cjel-3474 1180 18 zero zero NUM cjel-3474 1180 19 ( ( PUNCT cjel-3474 1180 20 with with ADP cjel-3474 1180 21 the the DET cjel-3474 1180 22 result result NOUN cjel-3474 1180 23 that that SCONJ cjel-3474 1180 24 the the DET cjel-3474 1180 25 credit credit NOUN cjel-3474 1180 26 is be AUX cjel-3474 1180 27 not not PART cjel-3474 1180 28 available available ADJ cjel-3474 1180 29 ) ) PUNCT cjel-3474 1180 30 . . PUNCT cjel-3474 1181 1 one one NUM cjel-3474 1181 2 candidate candidate NOUN cjel-3474 1181 3 for for ADP cjel-3474 1181 4 this this DET cjel-3474 1181 5 treatment treatment NOUN cjel-3474 1181 6 would would AUX cjel-3474 1181 7 be be AUX cjel-3474 1181 8 easements easement NOUN cjel-3474 1181 9 that that PRON cjel-3474 1181 10 protect protect VERB cjel-3474 1181 11 property property NOUN cjel-3474 1181 12 in in ADP cjel-3474 1181 13 a a DET cjel-3474 1181 14 manner manner NOUN cjel-3474 1181 15 substantially substantially ADV cjel-3474 1181 16 similar similar ADJ cjel-3474 1181 17 to to ADP cjel-3474 1181 18 protections protection NOUN cjel-3474 1181 19 already already ADV cjel-3474 1181 20 established establish VERB cjel-3474 1181 21 by by ADP cjel-3474 1181 22 local local ADJ cjel-3474 1181 23 or or CCONJ cjel-3474 1181 24 state state NOUN cjel-3474 1181 25 law law NOUN cjel-3474 1181 26 . . PUNCT cjel-3474 1182 1 for for ADP cjel-3474 1182 2 instance instance NOUN cjel-3474 1182 3 , , PUNCT cjel-3474 1182 4 many many ADJ cjel-3474 1182 5 façade façade NOUN cjel-3474 1182 6 easements easement NOUN cjel-3474 1182 7 on on ADP cjel-3474 1182 8 properties property NOUN cjel-3474 1182 9 in in ADP cjel-3474 1182 10 historic historic ADJ cjel-3474 1182 11 districts district NOUN cjel-3474 1182 12 should should AUX cjel-3474 1182 13 not not PART cjel-3474 1182 14 be be AUX cjel-3474 1182 15 credit credit NOUN cjel-3474 1182 16 - - PUNCT cjel-3474 1182 17 eligible eligible ADJ cjel-3474 1182 18 . . PUNCT cjel-3474 1183 1 for for ADP cjel-3474 1183 2 purposes purpose NOUN cjel-3474 1183 3 of of ADP cjel-3474 1183 4 this this DET cjel-3474 1183 5 exclusion exclusion NOUN cjel-3474 1183 6 , , PUNCT cjel-3474 1183 7 it it PRON cjel-3474 1183 8 would would AUX cjel-3474 1183 9 make make VERB cjel-3474 1183 10 no no DET cjel-3474 1183 11 difference difference NOUN cjel-3474 1183 12 if if SCONJ cjel-3474 1183 13 a a DET cjel-3474 1183 14 donor donor NOUN cjel-3474 1183 15 could could AUX cjel-3474 1183 16 show show VERB cjel-3474 1183 17 that that SCONJ cjel-3474 1183 18 the the DET cjel-3474 1183 19 easement easement NOUN cjel-3474 1183 20 diminished diminish VERB cjel-3474 1183 21 the the DET cjel-3474 1183 22 value value NOUN cjel-3474 1183 23 of of ADP cjel-3474 1183 24 the the DET cjel-3474 1183 25 retained retain VERB cjel-3474 1183 26 property property NOUN cjel-3474 1183 27 , , PUNCT cjel-3474 1183 28 or or CCONJ cjel-3474 1183 29 that that SCONJ cjel-3474 1183 30 the the DET cjel-3474 1183 31 easement easement NOUN cjel-3474 1183 32 is be AUX cjel-3474 1183 33 perpetual perpetual ADJ cjel-3474 1183 34 ( ( PUNCT cjel-3474 1183 35 as as SCONJ cjel-3474 1183 36 compared compare VERB cjel-3474 1183 37 to to ADP cjel-3474 1183 38 the the DET cjel-3474 1183 39 vagaries vagary NOUN cjel-3474 1183 40 of of ADP cjel-3474 1183 41 state state NOUN cjel-3474 1183 42 or or CCONJ cjel-3474 1183 43 local local ADJ cjel-3474 1183 44 law law NOUN cjel-3474 1183 45 ) ) PUNCT cjel-3474 1183 46 . . PUNCT cjel-3474 1184 1 in in ADP cjel-3474 1184 2 adopted adopt VERB cjel-3474 1184 3 , , PUNCT cjel-3474 1184 4 efficiency efficiency NOUN cjel-3474 1184 5 must must AUX cjel-3474 1184 6 be be AUX cjel-3474 1184 7 considered consider VERB cjel-3474 1184 8 ) ) PUNCT cjel-3474 1184 9 . . PUNCT cjel-3474 1185 1 189 189 NUM cjel-3474 1185 2 . . PUNCT cjel-3474 1185 3 i.r.c i.r.c NOUN cjel-3474 1185 4 . . PUNCT cjel-3474 1186 1 § § PROPN cjel-3474 1186 2 170(h)(4 170(h)(4 PROPN cjel-3474 1186 3 ) ) PUNCT cjel-3474 1186 4 ( ( PUNCT cjel-3474 1186 5 2006 2006 NUM cjel-3474 1186 6 ) ) PUNCT cjel-3474 1186 7 . . PUNCT cjel-3474 1187 1 190 190 NUM cjel-3474 1187 2 . . PUNCT cjel-3474 1188 1 see see VERB cjel-3474 1188 2 , , PUNCT cjel-3474 1188 3 e.g. e.g. ADV cjel-3474 1188 4 , , PUNCT cjel-3474 1188 5 julia julia PROPN cjel-3474 1188 6 lemense lemense PROPN cjel-3474 1188 7 huff huff PROPN cjel-3474 1188 8 , , PUNCT cjel-3474 1188 9 protecting protect VERB cjel-3474 1188 10 ecosystems ecosystem NOUN cjel-3474 1188 11 using use VERB cjel-3474 1188 12 conservation conservation NOUN cjel-3474 1188 13 tax tax NOUN cjel-3474 1188 14 incentives incentive NOUN cjel-3474 1188 15 : : PUNCT cjel-3474 1188 16 how how SCONJ cjel-3474 1188 17 much much ADJ cjel-3474 1188 18 bang bang NOUN cjel-3474 1188 19 do do AUX cjel-3474 1188 20 we we PRON cjel-3474 1188 21 get get VERB cjel-3474 1188 22 for for ADP cjel-3474 1188 23 our our PRON cjel-3474 1188 24 buck buck NOUN cjel-3474 1188 25 ? ? PUNCT cjel-3474 1188 26 , , PUNCT cjel-3474 1188 27 11 11 NUM cjel-3474 1188 28 mo mo PROPN cjel-3474 1188 29 . . PROPN cjel-3474 1188 30 envtl envtl PROPN cjel-3474 1188 31 . . PUNCT cjel-3474 1189 1 l. l. PROPN cjel-3474 1189 2 & & CCONJ cjel-3474 1189 3 pol’y pol’y NOUN cjel-3474 1189 4 rev rev PROPN cjel-3474 1189 5 . . PROPN cjel-3474 1189 6 138 138 NUM cjel-3474 1189 7 , , PUNCT cjel-3474 1189 8 153–58 153–58 PROPN cjel-3474 1189 9 ( ( PUNCT cjel-3474 1189 10 2004 2004 NUM cjel-3474 1189 11 ) ) PUNCT cjel-3474 1189 12 ( ( PUNCT cjel-3474 1189 13 considering consider VERB cjel-3474 1189 14 how how SCONJ cjel-3474 1189 15 tax tax NOUN cjel-3474 1189 16 incentives incentive NOUN cjel-3474 1189 17 can can AUX cjel-3474 1189 18 best well ADV cjel-3474 1189 19 be be AUX cjel-3474 1189 20 used use VERB cjel-3474 1189 21 to to PART cjel-3474 1189 22 promote promote VERB cjel-3474 1189 23 ecosystem ecosystem NOUN cjel-3474 1189 24 protection protection NOUN cjel-3474 1189 25 , , PUNCT cjel-3474 1189 26 as as ADP cjel-3474 1189 27 distinct distinct ADJ cjel-3474 1189 28 from from ADP cjel-3474 1189 29 promoting promote VERB cjel-3474 1189 30 other other ADJ cjel-3474 1189 31 conservation conservation NOUN cjel-3474 1189 32 goals goal NOUN cjel-3474 1189 33 ) ) PUNCT cjel-3474 1189 34 . . PUNCT cjel-3474 1190 1 50 50 NUM cjel-3474 1190 2 columbia columbia PROPN cjel-3474 1190 3 journal journal NOUN cjel-3474 1190 4 of of ADP cjel-3474 1190 5 environmental environmental ADJ cjel-3474 1190 6 law law NOUN cjel-3474 1190 7 [ [ X cjel-3474 1190 8 vol vol NOUN cjel-3474 1190 9 . . PUNCT cjel-3474 1191 1 37:1 37:1 NUM cjel-3474 1191 2     SPACE cjel-3474 1191 3 other other ADJ cjel-3474 1191 4 words word NOUN cjel-3474 1191 5 , , PUNCT cjel-3474 1191 6 it it PRON cjel-3474 1191 7 should should AUX cjel-3474 1191 8 be be AUX cjel-3474 1191 9 presumed presume VERB cjel-3474 1191 10 that that SCONJ cjel-3474 1191 11 if if SCONJ cjel-3474 1191 12 public public ADJ cjel-3474 1191 13 law law NOUN cjel-3474 1191 14 restrictions restriction NOUN cjel-3474 1191 15 are be AUX cjel-3474 1191 16 in in ADP cjel-3474 1191 17 place place NOUN cjel-3474 1191 18 , , PUNCT cjel-3474 1191 19 private private ADJ cjel-3474 1191 20 law law NOUN cjel-3474 1191 21 restrictions restriction NOUN cjel-3474 1191 22 , , PUNCT cjel-3474 1191 23 as as ADP cjel-3474 1191 24 a a DET cjel-3474 1191 25 general general ADJ cjel-3474 1191 26 matter matter NOUN cjel-3474 1191 27 , , PUNCT cjel-3474 1191 28 do do AUX cjel-3474 1191 29 not not PART cjel-3474 1191 30 add add VERB cjel-3474 1191 31 significant significant ADJ cjel-3474 1191 32 new new ADJ cjel-3474 1191 33 conservation conservation NOUN cjel-3474 1191 34 value value NOUN cjel-3474 1191 35 for for ADP cjel-3474 1191 36 credit credit NOUN cjel-3474 1191 37 purposes purpose NOUN cjel-3474 1191 38 . . PUNCT cjel-3474 1192 1 another another DET cjel-3474 1192 2 candidate candidate NOUN cjel-3474 1192 3 might might AUX cjel-3474 1192 4 be be AUX cjel-3474 1192 5 conservation conservation NOUN cjel-3474 1192 6 easements easement NOUN cjel-3474 1192 7 on on ADP cjel-3474 1192 8 golf golf NOUN cjel-3474 1192 9 courses.191 courses.191 NOUN cjel-3474 1192 10 3 3 X cjel-3474 1192 11 . . PUNCT cjel-3474 1193 1 eligibility eligibility NOUN cjel-3474 1193 2 for for ADP cjel-3474 1193 3 , , PUNCT cjel-3474 1193 4 and and CCONJ cjel-3474 1193 5 levels level NOUN cjel-3474 1193 6 of of ADP cjel-3474 1193 7 , , PUNCT cjel-3474 1193 8 the the DET cjel-3474 1193 9 default default NOUN cjel-3474 1193 10 percentage(s percentage(s NOUN cjel-3474 1193 11 ) ) PUNCT cjel-3474 1193 12 as as ADP cjel-3474 1193 13 a a DET cjel-3474 1193 14 general general ADJ cjel-3474 1193 15 matter matter NOUN cjel-3474 1193 16 , , PUNCT cjel-3474 1193 17 present present ADJ cjel-3474 1193 18 requirements requirement NOUN cjel-3474 1193 19 for for ADP cjel-3474 1193 20 easement easement ADJ cjel-3474 1193 21 eligibility eligibility NOUN cjel-3474 1193 22 should should AUX cjel-3474 1193 23 be be AUX cjel-3474 1193 24 retained retain VERB cjel-3474 1193 25 ; ; PUNCT cjel-3474 1193 26 however however ADV cjel-3474 1193 27 , , PUNCT cjel-3474 1193 28 a a DET cjel-3474 1193 29 threshold threshold NOUN cjel-3474 1193 30 conservation conservation NOUN cjel-3474 1193 31 benefit benefit NOUN cjel-3474 1193 32 eligibility eligibility NOUN cjel-3474 1193 33 standard standard NOUN cjel-3474 1193 34 should should AUX cjel-3474 1193 35 be be AUX cjel-3474 1193 36 introduced introduce VERB cjel-3474 1193 37 . . PUNCT cjel-3474 1194 1 in in ADP cjel-3474 1194 2 order order NOUN cjel-3474 1194 3 for for SCONJ cjel-3474 1194 4 any any DET cjel-3474 1194 5 easement easement NOUN cjel-3474 1194 6 to to PART cjel-3474 1194 7 be be AUX cjel-3474 1194 8 credit credit NOUN cjel-3474 1194 9 - - PUNCT cjel-3474 1194 10 eligible eligible ADJ cjel-3474 1194 11 , , PUNCT cjel-3474 1194 12 the the DET cjel-3474 1194 13 easement easement NOUN cjel-3474 1194 14 must must AUX cjel-3474 1194 15 : : PUNCT cjel-3474 1194 16 ( ( PUNCT cjel-3474 1194 17 1 1 X cjel-3474 1194 18 ) ) PUNCT cjel-3474 1194 19 yield yield VERB cjel-3474 1194 20 a a DET cjel-3474 1194 21 significant significant ADJ cjel-3474 1194 22 public public ADJ cjel-3474 1194 23 benefit benefit NOUN cjel-3474 1194 24 , , PUNCT cjel-3474 1194 25 ( ( PUNCT cjel-3474 1194 26 2 2 X cjel-3474 1194 27 ) ) PUNCT cjel-3474 1194 28 be be AUX cjel-3474 1194 29 pursuant pursuant ADJ cjel-3474 1194 30 to to ADP cjel-3474 1194 31 a a DET cjel-3474 1194 32 clearly clearly ADV cjel-3474 1194 33 delineated delineate VERB cjel-3474 1194 34 federal federal ADJ cjel-3474 1194 35 , , PUNCT cjel-3474 1194 36 state state NOUN cjel-3474 1194 37 , , PUNCT cjel-3474 1194 38 or or CCONJ cjel-3474 1194 39 local local ADJ cjel-3474 1194 40 governmental governmental ADJ cjel-3474 1194 41 conservation conservation NOUN cjel-3474 1194 42 policy policy NOUN cjel-3474 1194 43 , , PUNCT cjel-3474 1194 44 and and CCONJ cjel-3474 1194 45 ( ( PUNCT cjel-3474 1194 46 3 3 X cjel-3474 1194 47 ) ) PUNCT cjel-3474 1194 48 substantially substantially ADV cjel-3474 1194 49 restrict restrict VERB cjel-3474 1194 50 the the DET cjel-3474 1194 51 development development NOUN cjel-3474 1194 52 of of ADP cjel-3474 1194 53 the the DET cjel-3474 1194 54 majority majority NOUN cjel-3474 1194 55 of of ADP cjel-3474 1194 56 the the DET cjel-3474 1194 57 entire entire ADJ cjel-3474 1194 58 interest.192 interest.192 NOUN cjel-3474 1194 59 the the DET cjel-3474 1194 60 significant significant ADJ cjel-3474 1194 61 public public ADJ cjel-3474 1194 62 benefit benefit NOUN cjel-3474 1194 63 test test NOUN cjel-3474 1194 64 already already ADV cjel-3474 1194 65 exists exist VERB cjel-3474 1194 66 as as ADP cjel-3474 1194 67 a a DET cjel-3474 1194 68 requirement requirement NOUN cjel-3474 1194 69 for for ADP cjel-3474 1194 70 open open ADJ cjel-3474 1194 71 space space NOUN cjel-3474 1194 72 easements,193 easements,193 PRON cjel-3474 1195 1 so so ADV cjel-3474 1195 2 this this PRON cjel-3474 1195 3 would would AUX cjel-3474 1195 4 be be AUX cjel-3474 1195 5 merely merely ADV cjel-3474 1195 6 an an DET cjel-3474 1195 7 extension extension NOUN cjel-3474 1195 8 of of ADP cjel-3474 1195 9 that that DET cjel-3474 1195 10 test test NOUN cjel-3474 1195 11 to to ADP cjel-3474 1195 12 all all DET cjel-3474 1195 13 types type NOUN cjel-3474 1195 14 of of ADP cjel-3474 1195 15 conservation conservation NOUN cjel-3474 1195 16 easements easement NOUN cjel-3474 1195 17 . . PUNCT cjel-3474 1196 1 the the DET cjel-3474 1196 2 clearly clearly ADV cjel-3474 1196 3 delineated delineated ADJ cjel-3474 1196 4 government government NOUN cjel-3474 1196 5 policy policy NOUN cjel-3474 1196 6 requirement requirement NOUN cjel-3474 1196 7 is be AUX cjel-3474 1196 8 currently currently ADV cjel-3474 1196 9 imposed impose VERB cjel-3474 1196 10 for for ADP cjel-3474 1196 11 non non ADJ cjel-3474 1196 12 - - ADJ cjel-3474 1196 13 scenic scenic ADJ cjel-3474 1196 14 open open ADJ cjel-3474 1196 15 space space NOUN cjel-3474 1196 16 easements,194 easements,194 NOUN cjel-3474 1197 1 so so ADV cjel-3474 1197 2 this this PRON cjel-3474 1197 3 too too ADV cjel-3474 1197 4 would would AUX cjel-3474 1197 5 be be AUX cjel-3474 1197 6 an an DET cjel-3474 1197 7 extension extension NOUN cjel-3474 1197 8 of of ADP cjel-3474 1197 9 a a DET cjel-3474 1197 10 present present ADJ cjel-3474 1197 11 law law NOUN cjel-3474 1197 12 rule rule NOUN cjel-3474 1197 13 to to PART cjel-3474 1197 14 cover cover VERB cjel-3474 1197 15 all all DET cjel-3474 1197 16 conservation conservation NOUN cjel-3474 1197 17 easement easement ADJ cjel-3474 1197 18 contributions contribution NOUN cjel-3474 1197 19 . . PUNCT cjel-3474 1198 1 the the DET cjel-3474 1198 2 effect effect NOUN cjel-3474 1198 3 would would AUX cjel-3474 1198 4 be be AUX cjel-3474 1198 5 to to PART cjel-3474 1198 6 require require VERB cjel-3474 1198 7 ( ( PUNCT cjel-3474 1198 8 at at ADP cjel-3474 1198 9 a a DET cjel-3474 1198 10 minimum minimum NOUN cjel-3474 1198 11 ) ) PUNCT cjel-3474 1198 12 that that SCONJ cjel-3474 1198 13 every every DET cjel-3474 1198 14 private private ADJ cjel-3474 1198 15 conservation conservation NOUN cjel-3474 1198 16 easement easement NOUN cjel-3474 1198 17 be be AUX cjel-3474 1198 18 related relate VERB cjel-3474 1198 19 to to ADP cjel-3474 1198 20 a a DET cjel-3474 1198 21 public public ADJ cjel-3474 1198 22 policy policy NOUN cjel-3474 1198 23 apart apart ADV cjel-3474 1198 24 from from ADP cjel-3474 1198 25 the the DET cjel-3474 1198 26 code code NOUN cjel-3474 1198 27 ’s ’s PART cjel-3474 1198 28 current current ADJ cjel-3474 1198 29 conservation conservation NOUN cjel-3474 1198 30 purpose purpose NOUN cjel-3474 1198 31 declaration.195 declaration.195 NOUN cjel-3474 1198 32 the the DET cjel-3474 1198 33 substantial substantial ADJ cjel-3474 1198 34 restriction restriction NOUN cjel-3474 1198 35 requirement requirement NOUN cjel-3474 1198 36 would would AUX cjel-3474 1198 37 be be AUX cjel-3474 1198 38 new new ADJ cjel-3474 1198 39 , , PUNCT cjel-3474 1198 40 and and CCONJ cjel-3474 1199 1 191 191 NUM cjel-3474 1199 2 . . PUNCT cjel-3474 1200 1 for for ADP cjel-3474 1200 2 example example NOUN cjel-3474 1200 3 , , PUNCT cjel-3474 1200 4 in in ADP cjel-3474 1200 5 south south PROPN cjel-3474 1200 6 carolina carolina PROPN cjel-3474 1200 7 , , PUNCT cjel-3474 1200 8 the the DET cjel-3474 1200 9 conservation conservation NOUN cjel-3474 1200 10 easement easement ADJ cjel-3474 1200 11 credit credit NOUN cjel-3474 1200 12 is be AUX cjel-3474 1200 13 not not PART cjel-3474 1200 14 available available ADJ cjel-3474 1200 15 with with ADP cjel-3474 1200 16 respect respect NOUN cjel-3474 1200 17 to to ADP cjel-3474 1200 18 golf golf NOUN cjel-3474 1200 19 courses course NOUN cjel-3474 1200 20 . . PUNCT cjel-3474 1201 1 s.c s.c PROPN cjel-3474 1201 2 . . PROPN cjel-3474 1201 3 code code PROPN cjel-3474 1201 4 ann ann PROPN cjel-3474 1201 5 . . PUNCT cjel-3474 1202 1 § § PROPN cjel-3474 1202 2 12 12 NUM cjel-3474 1202 3 - - SYM cjel-3474 1202 4 6 6 NUM cjel-3474 1202 5 - - PUNCT cjel-3474 1202 6 3515(b)(1)(c 3515(b)(1)(c NUM cjel-3474 1202 7 ) ) PUNCT cjel-3474 1202 8 ( ( PUNCT cjel-3474 1202 9 2010 2010 NUM cjel-3474 1202 10 ) ) PUNCT cjel-3474 1202 11 . . PUNCT cjel-3474 1203 1 192 192 NUM cjel-3474 1203 2 . . PUNCT cjel-3474 1204 1 what what PRON cjel-3474 1204 2 constitutes constitute VERB cjel-3474 1204 3 a a DET cjel-3474 1204 4 “ " PUNCT cjel-3474 1204 5 majority majority NOUN cjel-3474 1204 6 ” " PUNCT cjel-3474 1204 7 of of ADP cjel-3474 1204 8 the the DET cjel-3474 1204 9 entire entire ADJ cjel-3474 1204 10 interest interest NOUN cjel-3474 1204 11 would would AUX cjel-3474 1204 12 depend depend VERB cjel-3474 1204 13 on on ADP cjel-3474 1204 14 the the DET cjel-3474 1204 15 type type NOUN cjel-3474 1204 16 of of ADP cjel-3474 1204 17 easement easement NOUN cjel-3474 1204 18 and and CCONJ cjel-3474 1204 19 the the DET cjel-3474 1204 20 property property NOUN cjel-3474 1204 21 affected affect VERB cjel-3474 1204 22 . . PUNCT cjel-3474 1205 1 193 193 NUM cjel-3474 1205 2 . . PUNCT cjel-3474 1205 3 i.r.c i.r.c NOUN cjel-3474 1205 4 . . PUNCT cjel-3474 1206 1 § § PROPN cjel-3474 1206 2 170(h)(4)(a)(iii 170(h)(4)(a)(iii PROPN cjel-3474 1206 3 ) ) PUNCT cjel-3474 1206 4 . . PUNCT cjel-3474 1207 1 194 194 NUM cjel-3474 1207 2 . . PUNCT cjel-3474 1207 3 i.r.c i.r.c NOUN cjel-3474 1207 4 . . PUNCT cjel-3474 1208 1 § § PROPN cjel-3474 1208 2 170(h)(4)(a)(iii)(ii 170(h)(4)(a)(iii)(ii NUM cjel-3474 1208 3 ) ) PUNCT cjel-3474 1208 4 . . PUNCT cjel-3474 1209 1 195 195 X cjel-3474 1209 2 . . X cjel-3474 1209 3 there there PRON cjel-3474 1209 4 undoubtedly undoubtedly ADV cjel-3474 1209 5 would would AUX cjel-3474 1209 6 be be AUX cjel-3474 1209 7 disagreement disagreement ADJ cjel-3474 1209 8 with with ADP cjel-3474 1209 9 respect respect NOUN cjel-3474 1209 10 to to ADP cjel-3474 1209 11 what what PRON cjel-3474 1209 12 constitutes constitute VERB cjel-3474 1209 13 a a DET cjel-3474 1209 14 clearly clearly ADV cjel-3474 1209 15 delineated delineate VERB cjel-3474 1209 16 government government NOUN cjel-3474 1209 17 policy policy NOUN cjel-3474 1209 18 , , PUNCT cjel-3474 1209 19 but but CCONJ cjel-3474 1209 20 experience experience NOUN cjel-3474 1209 21 with with ADP cjel-3474 1209 22 the the DET cjel-3474 1209 23 standard standard NOUN cjel-3474 1209 24 should should AUX cjel-3474 1209 25 clarify clarify VERB cjel-3474 1209 26 the the DET cjel-3474 1209 27 requirement requirement NOUN cjel-3474 1209 28 over over ADP cjel-3474 1209 29 time time NOUN cjel-3474 1209 30 . . PUNCT cjel-3474 1210 1 the the DET cjel-3474 1210 2 requirement requirement NOUN cjel-3474 1210 3 falls fall VERB cjel-3474 1210 4 well well ADV cjel-3474 1210 5 short short ADJ cjel-3474 1210 6 of of ADP cjel-3474 1210 7 mandating mandate VERB cjel-3474 1210 8 prior prior ADJ cjel-3474 1210 9 approval approval NOUN cjel-3474 1210 10 of of ADP cjel-3474 1210 11 an an DET cjel-3474 1210 12 easement easement NOUN cjel-3474 1210 13 for for ADP cjel-3474 1210 14 tax tax NOUN cjel-3474 1210 15 benefit benefit NOUN cjel-3474 1210 16 purposes purpose NOUN cjel-3474 1210 17 , , PUNCT cjel-3474 1210 18 which which PRON cjel-3474 1210 19 likely likely ADV cjel-3474 1210 20 would would AUX cjel-3474 1210 21 be be AUX cjel-3474 1210 22 too too ADV cjel-3474 1210 23 restrictive restrictive ADJ cjel-3474 1210 24 and and CCONJ cjel-3474 1210 25 cumbersome cumbersome ADJ cjel-3474 1210 26 for for ADP cjel-3474 1210 27 government government NOUN cjel-3474 1210 28 and and CCONJ cjel-3474 1210 29 private private ADJ cjel-3474 1210 30 parties party NOUN cjel-3474 1210 31 alike alike ADV cjel-3474 1210 32 . . PUNCT cjel-3474 1211 1 see see VERB cjel-3474 1211 2 mclaughlin mclaughlin PROPN cjel-3474 1211 3 & & CCONJ cjel-3474 1211 4 machlis machlis PROPN cjel-3474 1211 5 , , PUNCT cjel-3474 1211 6 supra supra PROPN cjel-3474 1211 7 note note PROPN cjel-3474 1211 8 15 15 NUM cjel-3474 1211 9 , , PUNCT cjel-3474 1211 10 at at ADP cjel-3474 1211 11 1594 1594 NUM cjel-3474 1211 12 n.3 n.3 NOUN cjel-3474 1211 13 ( ( PUNCT cjel-3474 1211 14 “ " PUNCT cjel-3474 1211 15 government government NOUN cjel-3474 1211 16 certification certification NOUN cjel-3474 1211 17 of of ADP cjel-3474 1211 18 tax tax NOUN cjel-3474 1211 19 - - PUNCT cjel-3474 1211 20 deductible deductible ADJ cjel-3474 1211 21 conservation conservation NOUN cjel-3474 1211 22 easements easement NOUN cjel-3474 1211 23 would would AUX cjel-3474 1211 24 constitute constitute VERB cjel-3474 1211 25 a a DET cjel-3474 1211 26 fundamental fundamental ADJ cjel-3474 1211 27 change change NOUN cjel-3474 1211 28 in in ADP cjel-3474 1211 29 existing exist VERB cjel-3474 1211 30 policy policy NOUN cjel-3474 1211 31 , , PUNCT cjel-3474 1211 32 and and CCONJ cjel-3474 1211 33 one one NOUN cjel-3474 1211 34 that that PRON cjel-3474 1211 35 carries carry VERB cjel-3474 1211 36 with with ADP cjel-3474 1211 37 it it PRON cjel-3474 1211 38 significant significant ADJ cjel-3474 1211 39 risks risk NOUN cjel-3474 1211 40 and and CCONJ cjel-3474 1211 41 costs cost NOUN cjel-3474 1211 42 . . PUNCT cjel-3474 1212 1 accordingly accordingly ADV cjel-3474 1212 2 , , PUNCT cjel-3474 1212 3 such such DET cjel-3474 1212 4 a a DET cjel-3474 1212 5 change change NOUN cjel-3474 1212 6 should should AUX cjel-3474 1212 7 be be AUX cjel-3474 1212 8 seriously seriously ADV cjel-3474 1212 9 considered consider VERB cjel-3474 1212 10 only only ADV cjel-3474 1212 11 if if SCONJ cjel-3474 1212 12 ( ( PUNCT cjel-3474 1212 13 i i NOUN cjel-3474 1212 14 ) ) PUNCT cjel-3474 1212 15 the the DET cjel-3474 1212 16 alleged allege VERB cjel-3474 1212 17 problems problem NOUN cjel-3474 1212 18 with with ADP cjel-3474 1212 19 the the DET cjel-3474 1212 20 current current ADJ cjel-3474 1212 21 system system NOUN cjel-3474 1212 22 are be AUX cjel-3474 1212 23 conclusively conclusively ADV cjel-3474 1212 24 established establish VERB cjel-3474 1212 25 and and CCONJ cjel-3474 1212 26 ( ( PUNCT cjel-3474 1212 27 ii ii NOUN cjel-3474 1212 28 ) ) PUNCT cjel-3474 1212 29 there there PRON cjel-3474 1212 30 is be VERB cjel-3474 1212 31 good good ADJ cjel-3474 1212 32 evidence evidence NOUN cjel-3474 1212 33 that that SCONJ cjel-3474 1212 34 government government NOUN cjel-3474 1212 35 certification certification NOUN cjel-3474 1212 36 programs program NOUN cjel-3474 1212 37 are be AUX cjel-3474 1212 38 feasible feasible ADJ cjel-3474 1212 39 , , PUNCT cjel-3474 1212 40 would would AUX cjel-3474 1212 41 produce produce VERB cjel-3474 1212 42 higher high ADJ cjel-3474 1212 43 quality quality NOUN cjel-3474 1212 44 easements easement NOUN cjel-3474 1212 45 , , PUNCT cjel-3474 1212 46 and and CCONJ cjel-3474 1212 47 would would AUX cjel-3474 1212 48 produce produce VERB cjel-3474 1212 49 benefits benefit NOUN cjel-3474 1212 50 that that PRON cjel-3474 1212 51 outweigh outweigh VERB cjel-3474 1212 52 their their PRON cjel-3474 1212 53 costs cost NOUN cjel-3474 1212 54 . . PUNCT cjel-3474 1212 55 ” " PUNCT cjel-3474 1212 56 ) ) PUNCT cjel-3474 1212 57 . . PUNCT cjel-3474 1213 1 the the DET cjel-3474 1213 2 requirement requirement NOUN cjel-3474 1213 3 would would AUX cjel-3474 1213 4 be be AUX cjel-3474 1213 5 subject subject ADJ cjel-3474 1213 6 to to ADP cjel-3474 1213 7 legislative legislative ADJ cjel-3474 1213 8 machinations machination NOUN cjel-3474 1213 9 , , PUNCT cjel-3474 1213 10 as as SCONJ cjel-3474 1213 11 developers developer NOUN cjel-3474 1213 12 or or CCONJ cjel-3474 1213 13 others other NOUN cjel-3474 1213 14 might might AUX cjel-3474 1213 15 be be AUX cjel-3474 1213 16 able able ADJ cjel-3474 1213 17 to to PART cjel-3474 1213 18 sway sway VERB cjel-3474 1213 19 a a DET cjel-3474 1213 20 legislature legislature NOUN cjel-3474 1213 21 to to PART cjel-3474 1213 22 approve approve VERB cjel-3474 1213 23 a a DET cjel-3474 1213 24 specific specific ADJ cjel-3474 1213 25 easement easement NOUN cjel-3474 1213 26 . . PUNCT cjel-3474 1214 1 but but CCONJ cjel-3474 1214 2 arguably arguably ADV cjel-3474 1214 3 , , PUNCT cjel-3474 1214 4 if if SCONJ cjel-3474 1214 5 a a DET cjel-3474 1214 6 donor donor NOUN cjel-3474 1214 7 is be AUX cjel-3474 1214 8 able able ADJ cjel-3474 1214 9 to to PART cjel-3474 1214 10 persuade persuade VERB cjel-3474 1214 11 an an DET cjel-3474 1214 12 elected elect VERB cjel-3474 1214 13 body body NOUN cjel-3474 1214 14 to to PART cjel-3474 1214 15 act act PROPN cjel-3474 1214 16 , , PUNCT cjel-3474 1214 17 the the DET cjel-3474 1214 18 outcome outcome NOUN cjel-3474 1214 19 is be AUX cjel-3474 1214 20 no no PRON cjel-3474 1214 21 less less ADV cjel-3474 1214 22 public public ADJ cjel-3474 1214 23 because because SCONJ cjel-3474 1214 24 of of ADP cjel-3474 1214 25 it it PRON cjel-3474 1214 26 . . PUNCT cjel-3474 1215 1 2012 2012 NUM cjel-3474 1215 2 ] ] PUNCT cjel-3474 1215 3 the the DET cjel-3474 1215 4 conservation conservation NOUN cjel-3474 1215 5 easement easement ADJ cjel-3474 1215 6 tax tax NOUN cjel-3474 1215 7 expenditure expenditure NOUN cjel-3474 1215 8 51 51 NUM cjel-3474 1216 1 i i PRON cjel-3474 1216 2     SPACE cjel-3474 1216 3 important important ADJ cjel-3474 1216 4 . . PUNCT cjel-3474 1217 1 its its PRON cjel-3474 1217 2 purpose purpose NOUN cjel-3474 1217 3 would would AUX cjel-3474 1217 4 be be AUX cjel-3474 1217 5 to to PART cjel-3474 1217 6 ensure ensure VERB cjel-3474 1217 7 that that SCONJ cjel-3474 1217 8 no no DET cjel-3474 1217 9 frivolous frivolous ADJ cjel-3474 1217 10 easements easement NOUN cjel-3474 1217 11 qualify qualify VERB cjel-3474 1217 12 for for ADP cjel-3474 1217 13 the the DET cjel-3474 1217 14 credit credit NOUN cjel-3474 1217 15 and and CCONJ cjel-3474 1217 16 that that SCONJ cjel-3474 1217 17 only only ADJ cjel-3474 1217 18 significant significant ADJ cjel-3474 1217 19 partial partial ADJ cjel-3474 1217 20 interests interest NOUN cjel-3474 1217 21 are be AUX cjel-3474 1217 22 eligible eligible ADJ cjel-3474 1217 23 . . PUNCT cjel-3474 1218 1 taxpayers taxpayer NOUN cjel-3474 1218 2 seeking seek VERB cjel-3474 1218 3 to to PART cjel-3474 1218 4 get get VERB cjel-3474 1218 5 “ " PUNCT cjel-3474 1218 6 something something PRON cjel-3474 1218 7 for for ADP cjel-3474 1218 8 nothing nothing PRON cjel-3474 1218 9 ” " PUNCT cjel-3474 1218 10 would would AUX cjel-3474 1218 11 be be AUX cjel-3474 1218 12 dissuaded dissuade VERB cjel-3474 1218 13 , , PUNCT cjel-3474 1218 14 because because SCONJ cjel-3474 1218 15 a a DET cjel-3474 1218 16 gift gift NOUN cjel-3474 1218 17 of of ADP cjel-3474 1218 18 a a DET cjel-3474 1218 19 property property NOUN cjel-3474 1218 20 interest interest NOUN cjel-3474 1218 21 affecting affect VERB cjel-3474 1218 22 a a DET cjel-3474 1218 23 majority majority NOUN cjel-3474 1218 24 of of ADP cjel-3474 1218 25 the the DET cjel-3474 1218 26 retained retain VERB cjel-3474 1218 27 interest interest NOUN cjel-3474 1218 28 would would AUX cjel-3474 1218 29 represent represent VERB cjel-3474 1218 30 a a DET cjel-3474 1218 31 meaningful meaningful ADJ cjel-3474 1218 32 partial partial ADJ cjel-3474 1218 33 interest interest NOUN cjel-3474 1218 34 , , PUNCT cjel-3474 1218 35 and and CCONJ cjel-3474 1218 36 would would AUX cjel-3474 1218 37 not not PART cjel-3474 1218 38 be be AUX cjel-3474 1218 39 given give VERB cjel-3474 1218 40 lightly lightly ADV cjel-3474 1218 41 . . PUNCT cjel-3474 1219 1 once once SCONJ cjel-3474 1219 2 the the DET cjel-3474 1219 3 eligibility eligibility NOUN cjel-3474 1219 4 for for ADP cjel-3474 1219 5 default default NOUN cjel-3474 1219 6 percentages percentage NOUN cjel-3474 1219 7 is be AUX cjel-3474 1219 8 established establish VERB cjel-3474 1219 9 , , PUNCT cjel-3474 1219 10 the the DET cjel-3474 1219 11 level level NOUN cjel-3474 1219 12 of of ADP cjel-3474 1219 13 the the DET cjel-3474 1219 14 default default NOUN cjel-3474 1219 15 percentages percentage NOUN cjel-3474 1219 16 initially initially ADV cjel-3474 1219 17 should should AUX cjel-3474 1219 18 be be AUX cjel-3474 1219 19 set set VERB cjel-3474 1219 20 quite quite ADV cjel-3474 1219 21 low low ADJ cjel-3474 1219 22 . . PUNCT cjel-3474 1220 1 one one NUM cjel-3474 1220 2 reason reason NOUN cjel-3474 1220 3 for for ADP cjel-3474 1220 4 this this PRON cjel-3474 1220 5 is be AUX cjel-3474 1220 6 to to PART cjel-3474 1220 7 make make VERB cjel-3474 1220 8 the the DET cjel-3474 1220 9 federal federal ADJ cjel-3474 1220 10 tax tax NOUN cjel-3474 1220 11 incentive incentive NOUN cjel-3474 1220 12 less less ADV cjel-3474 1220 13 attractive attractive ADJ cjel-3474 1220 14 . . PUNCT cjel-3474 1221 1 as as SCONJ cjel-3474 1221 2 noted note VERB cjel-3474 1221 3 earlier early ADV cjel-3474 1221 4 , , PUNCT cjel-3474 1221 5 it it PRON cjel-3474 1221 6 is be AUX cjel-3474 1221 7 likely likely ADJ cjel-3474 1221 8 that that SCONJ cjel-3474 1221 9 there there PRON cjel-3474 1221 10 already already ADV cjel-3474 1221 11 is be AUX cjel-3474 1221 12 considerable considerable ADJ cjel-3474 1221 13 built build VERB cjel-3474 1221 14 - - PUNCT cjel-3474 1221 15 in in ADP cjel-3474 1221 16 waste waste NOUN cjel-3474 1221 17 in in ADP cjel-3474 1221 18 the the DET cjel-3474 1221 19 easement easement ADJ cjel-3474 1221 20 program program NOUN cjel-3474 1221 21 and and CCONJ cjel-3474 1221 22 many many ADJ cjel-3474 1221 23 easement easement ADJ cjel-3474 1221 24 donors donor NOUN cjel-3474 1221 25 likely likely ADV cjel-3474 1221 26 are be AUX cjel-3474 1221 27 motivated motivated ADJ cjel-3474 1221 28 to to PART cjel-3474 1221 29 give give VERB cjel-3474 1221 30 for for ADP cjel-3474 1221 31 non non ADJ cjel-3474 1221 32 - - ADJ cjel-3474 1221 33 tax tax ADJ cjel-3474 1221 34 reasons.196 reasons.196 NOUN cjel-3474 1221 35 in in ADP cjel-3474 1221 36 addition addition NOUN cjel-3474 1221 37 , , PUNCT cjel-3474 1221 38 as as ADP cjel-3474 1221 39 a a DET cjel-3474 1221 40 new new ADJ cjel-3474 1221 41 credit credit NOUN cjel-3474 1221 42 , , PUNCT cjel-3474 1221 43 it it PRON cjel-3474 1221 44 makes make VERB cjel-3474 1221 45 sense sense NOUN cjel-3474 1221 46 to to PART cjel-3474 1221 47 start start VERB cjel-3474 1221 48 with with ADP cjel-3474 1221 49 low low ADJ cjel-3474 1221 50 percentages percentage NOUN cjel-3474 1221 51 to to PART cjel-3474 1221 52 test test VERB cjel-3474 1221 53 the the DET cjel-3474 1221 54 responsiveness responsiveness NOUN cjel-3474 1221 55 rate rate NOUN cjel-3474 1221 56 . . PUNCT cjel-3474 1222 1 credit credit NOUN cjel-3474 1222 2 levels level NOUN cjel-3474 1222 3 can can AUX cjel-3474 1222 4 be be AUX cjel-3474 1222 5 increased increase VERB cjel-3474 1222 6 subsequently subsequently ADV cjel-3474 1222 7 if if SCONJ cjel-3474 1222 8 the the DET cjel-3474 1222 9 take take VERB cjel-3474 1222 10 - - PUNCT cjel-3474 1222 11 up up ADP cjel-3474 1222 12 rate rate NOUN cjel-3474 1222 13 is be AUX cjel-3474 1222 14 viewed view VERB cjel-3474 1222 15 as as ADP cjel-3474 1222 16 too too ADV cjel-3474 1222 17 low.197 low.197 NOUN cjel-3474 1222 18 perhaps perhaps ADV cjel-3474 1222 19 most most ADV cjel-3474 1222 20 importantly importantly ADV cjel-3474 1222 21 , , PUNCT cjel-3474 1222 22 however however ADV cjel-3474 1222 23 , , PUNCT cjel-3474 1222 24 one one NUM cjel-3474 1222 25 reason reason NOUN cjel-3474 1222 26 that that SCONJ cjel-3474 1222 27 the the DET cjel-3474 1222 28 percentages percentage NOUN cjel-3474 1222 29 should should AUX cjel-3474 1222 30 be be AUX cjel-3474 1222 31 low low ADJ cjel-3474 1222 32 is be AUX cjel-3474 1222 33 to to PART cjel-3474 1222 34 realign realign VERB cjel-3474 1222 35 the the DET cjel-3474 1222 36 federal federal ADJ cjel-3474 1222 37 tax tax NOUN cjel-3474 1222 38 incentive incentive NOUN cjel-3474 1222 39 relative relative ADJ cjel-3474 1222 40 to to ADP cjel-3474 1222 41 state state NOUN cjel-3474 1222 42 law law NOUN cjel-3474 1222 43 incentives incentive NOUN cjel-3474 1222 44 . . PUNCT cjel-3474 1223 1 this this PRON cjel-3474 1223 2 would would AUX cjel-3474 1223 3 reflect reflect VERB cjel-3474 1223 4 a a DET cjel-3474 1223 5 view view NOUN cjel-3474 1223 6 that that SCONJ cjel-3474 1223 7 the the DET cjel-3474 1223 8 role role NOUN cjel-3474 1223 9 of of ADP cjel-3474 1223 10 the the DET cjel-3474 1223 11 federal federal ADJ cjel-3474 1223 12 tax tax NOUN cjel-3474 1223 13 incentive incentive NOUN cjel-3474 1223 14 is be AUX cjel-3474 1223 15 not not PART cjel-3474 1223 16 , , PUNCT cjel-3474 1223 17 and and CCONJ cjel-3474 1223 18 has have AUX cjel-3474 1223 19 not not PART cjel-3474 1223 20 been be AUX cjel-3474 1223 21 , , PUNCT cjel-3474 1223 22 to to PART cjel-3474 1223 23 implement implement VERB cjel-3474 1223 24 a a DET cjel-3474 1223 25 federal federal ADJ cjel-3474 1223 26 conservation conservation NOUN cjel-3474 1223 27 policy policy NOUN cjel-3474 1223 28 as as ADP cjel-3474 1223 29 such such ADJ cjel-3474 1223 30 . . PUNCT cjel-3474 1224 1 rather rather ADV cjel-3474 1224 2 , , PUNCT cjel-3474 1224 3 the the DET cjel-3474 1224 4 role role NOUN cjel-3474 1224 5 of of ADP cjel-3474 1224 6 the the DET cjel-3474 1224 7 federal federal ADJ cjel-3474 1224 8 tax tax NOUN cjel-3474 1224 9 incentive incentive NOUN cjel-3474 1224 10 has have AUX cjel-3474 1224 11 been be AUX cjel-3474 1224 12 to to PART cjel-3474 1224 13 foster foster VERB cjel-3474 1224 14 private private ADJ cjel-3474 1224 15 conservation conservation NOUN cjel-3474 1224 16 efforts effort NOUN cjel-3474 1224 17 that that PRON cjel-3474 1224 18 occur occur VERB cjel-3474 1224 19 on on ADP cjel-3474 1224 20 a a DET cjel-3474 1224 21 more more ADV cjel-3474 1224 22 local local ADJ cjel-3474 1224 23 level.198 level.198 NOUN cjel-3474 1224 24 the the PRON cjel-3474 1224 25 larger large ADJ cjel-3474 1224 26 the the DET cjel-3474 1224 27 tax tax NOUN cjel-3474 1224 28 incentive incentive NOUN cjel-3474 1224 29 becomes become VERB cjel-3474 1224 30 ( ( PUNCT cjel-3474 1224 31 e.g. e.g. ADV cjel-3474 1224 32 , , PUNCT cjel-3474 1224 33 through through ADP cjel-3474 1224 34 high high ADJ cjel-3474 1224 35 credit credit NOUN cjel-3474 1224 36 percentages percentage NOUN cjel-3474 1224 37 ) ) PUNCT cjel-3474 1224 38 , , PUNCT cjel-3474 1224 39 the the PRON cjel-3474 1224 40 stronger strong ADJ cjel-3474 1224 41 the the DET cjel-3474 1224 42 argument argument NOUN cjel-3474 1224 43 for for ADP cjel-3474 1224 44 more more ADJ cjel-3474 1224 45 and and CCONJ cjel-3474 1224 46 sustained sustain VERB cjel-3474 1224 47 direct direct ADJ cjel-3474 1224 48 involvement involvement NOUN cjel-3474 1224 49 by by ADP cjel-3474 1224 50 federal federal ADJ cjel-3474 1224 51 authorities authority NOUN cjel-3474 1224 52 in in ADP cjel-3474 1224 53 easement easement ADJ cjel-3474 1224 54 selection selection NOUN cjel-3474 1224 55 , , PUNCT cjel-3474 1224 56 modification modification NOUN cjel-3474 1224 57 , , PUNCT cjel-3474 1224 58 and and CCONJ cjel-3474 1224 59 termination termination NOUN cjel-3474 1224 60 . . PUNCT cjel-3474 1225 1 such such ADJ cjel-3474 1225 2 sustained sustained ADJ cjel-3474 1225 3 involvement involvement NOUN cjel-3474 1225 4 , , PUNCT cjel-3474 1225 5 however however ADV cjel-3474 1225 6 , , PUNCT cjel-3474 1225 7 absent absent ADJ cjel-3474 1225 8 a a DET cjel-3474 1225 9 more more ADV cjel-3474 1225 10 coherent coherent ADJ cjel-3474 1225 11 federal federal ADJ cjel-3474 1225 12 conservation conservation NOUN cjel-3474 1225 13 tax tax NOUN cjel-3474 1225 14 policy policy NOUN cjel-3474 1225 15 , , PUNCT cjel-3474 1225 16 generally generally ADV cjel-3474 1225 17 is be AUX cjel-3474 1225 18 better well ADV cjel-3474 1225 19 exercised exercise VERB cjel-3474 1225 20 at at ADP cjel-3474 1225 21 the the DET cjel-3474 1225 22 state state NOUN cjel-3474 1225 23 or or CCONJ cjel-3474 1225 24 local local ADJ cjel-3474 1225 25 level level NOUN cjel-3474 1225 26 , , PUNCT cjel-3474 1225 27 as as SCONJ cjel-3474 1225 28 is be AUX cjel-3474 1225 29 seen see VERB cjel-3474 1225 30 in in ADP cjel-3474 1225 31 some some DET cjel-3474 1225 32 states state NOUN cjel-3474 1225 33 with with ADP cjel-3474 1225 34 tax tax NOUN cjel-3474 1225 35 credit credit NOUN cjel-3474 1225 36 programs.199 programs.199 NOUN cjel-3474 1225 37 further far ADV cjel-3474 1225 38 , , PUNCT cjel-3474 1225 39 a a DET cjel-3474 1225 40 less less ADV cjel-3474 1225 41 attractive attractive ADJ cjel-3474 1225 42 federal federal ADJ cjel-3474 1225 43 incentive incentive NOUN cjel-3474 1225 44 may may AUX cjel-3474 1225 45 also also ADV cjel-3474 1225 46 have have VERB cjel-3474 1225 47 the the DET cjel-3474 1225 48 beneficial beneficial ADJ cjel-3474 1225 49 impact impact NOUN cjel-3474 1225 50 of of ADP cjel-3474 1225 51 encouraging encourage VERB cjel-3474 1225 52 more more ADJ cjel-3474 1225 53 states state NOUN cjel-3474 1225 54 to to PART cjel-3474 1225 55 take take VERB cjel-3474 1225 56 the the DET cjel-3474 1225 57 nitiative nitiative NOUN cjel-3474 1225 58 and and CCONJ cjel-3474 1225 59 become become VERB cjel-3474 1225 60 involved involved ADJ cjel-3474 1225 61 in in ADP cjel-3474 1225 62 setting set VERB cjel-3474 1225 63 and and CCONJ cjel-3474 1225 64 enforcing enforce VERB cjel-3474 1225 65 local local ADJ cjel-3474 1225 66 196 196 NUM cjel-3474 1225 67 . . PUNCT cjel-3474 1226 1 see see VERB cjel-3474 1226 2 supra supra PROPN cjel-3474 1226 3 notes note NOUN cjel-3474 1226 4 137–144 137–144 NUM cjel-3474 1226 5 and and CCONJ cjel-3474 1226 6 accompanying accompany VERB cjel-3474 1226 7 text text NOUN cjel-3474 1226 8 . . PUNCT cjel-3474 1227 1 197 197 NUM cjel-3474 1227 2 . . PUNCT cjel-3474 1228 1 in in ADP cjel-3474 1228 2 addition addition NOUN cjel-3474 1228 3 , , PUNCT cjel-3474 1228 4 as as ADP cjel-3474 1228 5 a a DET cjel-3474 1228 6 practical practical ADJ cjel-3474 1228 7 political political ADJ cjel-3474 1228 8 matter matter NOUN cjel-3474 1228 9 , , PUNCT cjel-3474 1228 10 it it PRON cjel-3474 1228 11 is be AUX cjel-3474 1228 12 easier easy ADJ cjel-3474 1228 13 to to PART cjel-3474 1228 14 increase increase VERB cjel-3474 1228 15 the the DET cjel-3474 1228 16 benefit benefit NOUN cjel-3474 1228 17 later later ADV cjel-3474 1228 18 than than SCONJ cjel-3474 1228 19 to to PART cjel-3474 1228 20 decrease decrease VERB cjel-3474 1228 21 it it PRON cjel-3474 1228 22 . . PUNCT cjel-3474 1229 1 198 198 X cjel-3474 1229 2 . . PUNCT cjel-3474 1230 1 see see VERB cjel-3474 1230 2 , , PUNCT cjel-3474 1230 3 e.g. e.g. ADV cjel-3474 1230 4 , , PUNCT cjel-3474 1230 5 bray bray NOUN cjel-3474 1230 6 , , PUNCT cjel-3474 1230 7 supra supra PROPN cjel-3474 1230 8 note note NOUN cjel-3474 1230 9 1 1 NUM cjel-3474 1230 10 , , PUNCT cjel-3474 1230 11 at at ADP cjel-3474 1230 12 152 152 NUM cjel-3474 1230 13 ( ( PUNCT cjel-3474 1230 14 noting note VERB cjel-3474 1230 15 that that SCONJ cjel-3474 1230 16 conservation conservation NOUN cjel-3474 1230 17 easements easement NOUN cjel-3474 1230 18 are be AUX cjel-3474 1230 19 acquired acquire VERB cjel-3474 1230 20 from from ADP cjel-3474 1230 21 the the DET cjel-3474 1230 22 bottom bottom NOUN cjel-3474 1230 23 up up ADP cjel-3474 1230 24 and and CCONJ cjel-3474 1230 25 so so ADV cjel-3474 1230 26 “ " PUNCT cjel-3474 1230 27 may may AUX cjel-3474 1230 28 provide provide VERB cjel-3474 1230 29 communities community NOUN cjel-3474 1230 30 with with ADP cjel-3474 1230 31 an an DET cjel-3474 1230 32 alternative alternative ADJ cjel-3474 1230 33 opportunity opportunity NOUN cjel-3474 1230 34 to to PART cjel-3474 1230 35 demonstrate demonstrate VERB cjel-3474 1230 36 their their PRON cjel-3474 1230 37 commitment commitment NOUN cjel-3474 1230 38 to to ADP cjel-3474 1230 39 conservation conservation NOUN cjel-3474 1230 40 values value NOUN cjel-3474 1230 41 or or CCONJ cjel-3474 1230 42 to to ADP cjel-3474 1230 43 particular particular ADJ cjel-3474 1230 44 land land NOUN cjel-3474 1230 45 use use NOUN cjel-3474 1230 46 patterns pattern NOUN cjel-3474 1230 47 , , PUNCT cjel-3474 1230 48 in in ADP cjel-3474 1230 49 contrast contrast NOUN cjel-3474 1230 50 to to ADP cjel-3474 1230 51 the the DET cjel-3474 1230 52 top top ADJ cjel-3474 1230 53 - - PUNCT cjel-3474 1230 54 down down ADP cjel-3474 1230 55 imposition imposition NOUN cjel-3474 1230 56 of of ADP cjel-3474 1230 57 zoning zoning NOUN cjel-3474 1230 58 restrictions restriction NOUN cjel-3474 1230 59 or or CCONJ cjel-3474 1230 60 development development NOUN cjel-3474 1230 61 changes change NOUN cjel-3474 1230 62 ” " PUNCT cjel-3474 1230 63 ) ) PUNCT cjel-3474 1230 64 ; ; PUNCT cjel-3474 1230 65 korngold korngold PROPN cjel-3474 1230 66 , , PUNCT cjel-3474 1230 67 supra supra PROPN cjel-3474 1230 68 note note PROPN cjel-3474 1230 69 14 14 NUM cjel-3474 1230 70 , , PUNCT cjel-3474 1230 71 at at ADP cjel-3474 1230 72 1055 1055 NUM cjel-3474 1230 73 . . PUNCT cjel-3474 1231 1 199 199 NUM cjel-3474 1231 2 . . PUNCT cjel-3474 1232 1 see see VERB cjel-3474 1232 2 pidot pidot NOUN cjel-3474 1232 3 , , PUNCT cjel-3474 1232 4 supra supra PROPN cjel-3474 1232 5 note note PROPN cjel-3474 1232 6 14 14 NUM cjel-3474 1232 7 , , PUNCT cjel-3474 1232 8 at at ADP cjel-3474 1232 9 10–11 10–11 NUM cjel-3474 1232 10 ( ( PUNCT cjel-3474 1232 11 discussing discuss VERB cjel-3474 1232 12 different different ADJ cjel-3474 1232 13 state state NOUN cjel-3474 1232 14 programs program NOUN cjel-3474 1232 15 , , PUNCT cjel-3474 1232 16 including include VERB cjel-3474 1232 17 the the DET cjel-3474 1232 18 program program NOUN cjel-3474 1232 19 in in ADP cjel-3474 1232 20 massachusetts massachusetts PROPN cjel-3474 1232 21 , , PUNCT cjel-3474 1232 22 which which PRON cjel-3474 1232 23 requires require VERB cjel-3474 1232 24 prior prior ADV cjel-3474 1232 25 state state NOUN cjel-3474 1232 26 approval approval NOUN cjel-3474 1232 27 of of ADP cjel-3474 1232 28 conservation conservation NOUN cjel-3474 1232 29 easements easement NOUN cjel-3474 1232 30 ) ) PUNCT cjel-3474 1232 31 . . PUNCT cjel-3474 1233 1 52 52 NUM cjel-3474 1233 2 columbia columbia PROPN cjel-3474 1233 3 journal journal PROPN cjel-3474 1233 4 of of ADP cjel-3474 1233 5 environmental environmental ADJ cjel-3474 1233 6 law law NOUN cjel-3474 1234 1 [ [ X cjel-3474 1234 2 vol vol NOUN cjel-3474 1234 3 . . PUNCT cjel-3474 1235 1 37:1 37:1 NUM cjel-3474 1235 2 h h NOUN cjel-3474 1235 3 c c NOUN cjel-3474 1235 4     SPACE cjel-3474 1235 5 conservation conservation NOUN cjel-3474 1235 6 standards standard NOUN cjel-3474 1235 7 . . PUNCT cjel-3474 1236 1 indeed indeed ADV cjel-3474 1236 2 , , PUNCT cjel-3474 1236 3 one one NUM cjel-3474 1236 4 of of ADP cjel-3474 1236 5 the the DET cjel-3474 1236 6 difficulties difficulty NOUN cjel-3474 1236 7 of of ADP cjel-3474 1236 8 an an DET cjel-3474 1236 9 attractive attractive ADJ cjel-3474 1236 10 , , PUNCT cjel-3474 1236 11 but but CCONJ cjel-3474 1236 12 open open ADJ cjel-3474 1236 13 - - PUNCT cjel-3474 1236 14 ended ended ADJ cjel-3474 1236 15 , , PUNCT cjel-3474 1236 16 federal federal ADJ cjel-3474 1236 17 program program NOUN cjel-3474 1236 18 is be AUX cjel-3474 1236 19 that that SCONJ cjel-3474 1236 20 more more ADV cjel-3474 1236 21 focused focused ADJ cjel-3474 1236 22 state state NOUN cjel-3474 1236 23 and and CCONJ cjel-3474 1236 24 local local ADJ cjel-3474 1236 25 standards standard NOUN cjel-3474 1236 26 may may AUX cjel-3474 1236 27 not not PART cjel-3474 1236 28 develop develop VERB cjel-3474 1236 29 as as ADV cjel-3474 1236 30 extensively extensively ADV cjel-3474 1236 31 as as SCONJ cjel-3474 1236 32 they they PRON cjel-3474 1236 33 otherwise otherwise ADV cjel-3474 1236 34 would would AUX cjel-3474 1236 35 . . PUNCT cjel-3474 1237 1 4 4 X cjel-3474 1237 2 . . X cjel-3474 1237 3 enforcement enforcement NOUN cjel-3474 1237 4 , , PUNCT cjel-3474 1237 5 perpetuity perpetuity NOUN cjel-3474 1237 6 , , PUNCT cjel-3474 1237 7 and and CCONJ cjel-3474 1237 8 eligible eligible ADJ cjel-3474 1237 9 donee donee NOUN cjel-3474 1237 10 organizations organization NOUN cjel-3474 1237 11 one one NUM cjel-3474 1237 12 constant constant ADJ cjel-3474 1237 13 concern concern NOUN cjel-3474 1237 14 in in ADP cjel-3474 1237 15 the the DET cjel-3474 1237 16 easement easement ADJ cjel-3474 1237 17 program program NOUN cjel-3474 1237 18 has have AUX cjel-3474 1237 19 been be AUX cjel-3474 1237 20 effective effective ADJ cjel-3474 1237 21 enforcement enforcement NOUN cjel-3474 1237 22 by by ADP cjel-3474 1237 23 the the DET cjel-3474 1237 24 easement easement ADJ cjel-3474 1237 25 holder holder NOUN cjel-3474 1237 26 ( ( PUNCT cjel-3474 1237 27 the the DET cjel-3474 1237 28 donee donee NOUN cjel-3474 1237 29 organization).200 organization).200 PROPN cjel-3474 1237 30 at at ADP cjel-3474 1237 31 its its PRON cjel-3474 1237 32 core core NOUN cjel-3474 1237 33 , , PUNCT cjel-3474 1237 34 the the DET cjel-3474 1237 35 easement easement ADJ cjel-3474 1237 36 program program NOUN cjel-3474 1237 37 is be AUX cjel-3474 1237 38 a a DET cjel-3474 1237 39 private private ADJ cjel-3474 1237 40 conservation conservation NOUN cjel-3474 1237 41 program program NOUN cjel-3474 1237 42 , , PUNCT cjel-3474 1237 43 with with ADP cjel-3474 1237 44 minimal minimal ADJ cjel-3474 1237 45 government government NOUN cjel-3474 1237 46 supervision.201 supervision.201 ADJ cjel-3474 1237 47 congress congress PROPN cjel-3474 1237 48 sets set VERB cjel-3474 1237 49 broad broad ADJ cjel-3474 1237 50 parameters parameter NOUN cjel-3474 1237 51 through through ADP cjel-3474 1237 52 the the DET cjel-3474 1237 53 conservation conservation NOUN cjel-3474 1237 54 purpose purpose NOUN cjel-3474 1237 55 requirement requirement NOUN cjel-3474 1237 56 , , PUNCT cjel-3474 1237 57 which which PRON cjel-3474 1237 58 allows allow VERB cjel-3474 1237 59 a a DET cjel-3474 1237 60 fairly fairly ADV cjel-3474 1237 61 pluralistic pluralistic ADJ cjel-3474 1237 62 and and CCONJ cjel-3474 1237 63 permissive permissive ADJ cjel-3474 1237 64 notion notion NOUN cjel-3474 1237 65 of of ADP cjel-3474 1237 66 conservation conservation NOUN cjel-3474 1237 67 . . PUNCT cjel-3474 1238 1 but but CCONJ cjel-3474 1238 2 , , PUNCT cjel-3474 1238 3 as as SCONJ cjel-3474 1238 4 noted note VERB cjel-3474 1238 5 above above ADV cjel-3474 1238 6 , , PUNCT cjel-3474 1238 7 once once SCONJ cjel-3474 1238 8 the the DET cjel-3474 1238 9 contribution contribution NOUN cjel-3474 1238 10 is be AUX cjel-3474 1238 11 made make VERB cjel-3474 1238 12 , , PUNCT cjel-3474 1238 13 there there PRON cjel-3474 1238 14 is be VERB cjel-3474 1238 15 little little ADJ cjel-3474 1238 16 to to ADP cjel-3474 1238 17 no no DET cjel-3474 1238 18 continuing continue VERB cjel-3474 1238 19 government government NOUN cjel-3474 1238 20 involvement involvement NOUN cjel-3474 1238 21 . . PUNCT cjel-3474 1239 1 if if SCONJ cjel-3474 1239 2 easements easement NOUN cjel-3474 1239 3 are be AUX cjel-3474 1239 4 adversely adversely ADV cjel-3474 1239 5 modified modify VERB cjel-3474 1239 6 ( ( PUNCT cjel-3474 1239 7 by by ADP cjel-3474 1239 8 amendment amendment NOUN cjel-3474 1239 9 or or CCONJ cjel-3474 1239 10 disregard disregard NOUN cjel-3474 1239 11 ) ) PUNCT cjel-3474 1239 12 , , PUNCT cjel-3474 1239 13 lapse lapse NOUN cjel-3474 1239 14 through through ADP cjel-3474 1239 15 failure failure NOUN cjel-3474 1239 16 to to ADP cjel-3474 1239 17 record record NOUN cjel-3474 1239 18 , , PUNCT cjel-3474 1239 19 terminate terminate NOUN cjel-3474 1239 20 by by ADP cjel-3474 1239 21 agreement agreement NOUN cjel-3474 1239 22 , , PUNCT cjel-3474 1239 23 or or CCONJ cjel-3474 1239 24 simply simply ADV cjel-3474 1239 25 are be AUX cjel-3474 1239 26 not not PART cjel-3474 1239 27 enforced enforce VERB cjel-3474 1239 28 , , PUNCT cjel-3474 1239 29 the the DET cjel-3474 1239 30 federal federal ADJ cjel-3474 1239 31 government government NOUN cjel-3474 1239 32 has have VERB cjel-3474 1239 33 little little ADJ cjel-3474 1239 34 recourse.202 recourse.202 NOUN cjel-3474 1239 35 because because SCONJ cjel-3474 1239 36 donation donation NOUN cjel-3474 1239 37 of of ADP cjel-3474 1239 38 an an DET cjel-3474 1239 39 easement easement NOUN cjel-3474 1239 40 to to PART cjel-3474 1239 41 charity charity NOUN cjel-3474 1239 42 likely likely ADV cjel-3474 1239 43 creates create VERB cjel-3474 1239 44 a a DET cjel-3474 1239 45 charitable charitable ADJ cjel-3474 1239 46 trust trust NOUN cjel-3474 1239 47 , , PUNCT cjel-3474 1239 48 the the DET cjel-3474 1239 49 state state NOUN cjel-3474 1239 50 attorney attorney NOUN cjel-3474 1239 51 general general NOUN cjel-3474 1239 52 may may AUX cjel-3474 1239 53 have have VERB cjel-3474 1239 54 authority authority NOUN cjel-3474 1239 55 to to PART cjel-3474 1239 56 intervene intervene VERB cjel-3474 1239 57 and and CCONJ cjel-3474 1239 58 enforce enforce VERB cjel-3474 1239 59 an an DET cjel-3474 1239 60 easement.203 easement.203 NOUN cjel-3474 1239 61 in in ADP cjel-3474 1239 62 addition addition NOUN cjel-3474 1239 63 , , PUNCT cjel-3474 1239 64 many many ADJ cjel-3474 1239 65 states state NOUN cjel-3474 1239 66 ave ave VERB cjel-3474 1239 67 rules rule NOUN cjel-3474 1239 68 about about ADP cjel-3474 1239 69 the the DET cjel-3474 1239 70 creation creation NOUN cjel-3474 1239 71 , , PUNCT cjel-3474 1239 72 modification modification NOUN cjel-3474 1239 73 , , PUNCT cjel-3474 1239 74 and and CCONJ cjel-3474 1239 75 termination termination NOUN cjel-3474 1239 76 of of ADP cjel-3474 1239 77 onservation onservation NOUN cjel-3474 1239 78 easements.204 easements.204 NOUN cjel-3474 1239 79 but but CCONJ cjel-3474 1239 80 on on ADP cjel-3474 1239 81 the the DET cjel-3474 1239 82 whole whole NOUN cjel-3474 1239 83 , , PUNCT cjel-3474 1239 84 as as SCONJ cjel-3474 1239 85 noted note VERB cjel-3474 1239 86 above above ADV cjel-3474 1239 87 , , PUNCT cjel-3474 1239 88 a a DET cjel-3474 1239 89 200 200 NUM cjel-3474 1239 90 . . PUNCT cjel-3474 1240 1 see see VERB cjel-3474 1240 2 korngold korngold PROPN cjel-3474 1240 3 , , PUNCT cjel-3474 1240 4 supra supra PROPN cjel-3474 1240 5 note note PROPN cjel-3474 1240 6 14 14 NUM cjel-3474 1240 7 , , PUNCT cjel-3474 1240 8 at at ADP cjel-3474 1240 9 1059–60 1059–60 PROPN cjel-3474 1240 10 ; ; PUNCT cjel-3474 1240 11 mclaughlin mclaughlin PROPN cjel-3474 1240 12 , , PUNCT cjel-3474 1240 13 supra supra PROPN cjel-3474 1240 14 note note NOUN cjel-3474 1240 15 2 2 NUM cjel-3474 1240 16 , , PUNCT cjel-3474 1240 17 at at ADP cjel-3474 1240 18 64–65 64–65 NUM cjel-3474 1240 19 . . PUNCT cjel-3474 1241 1 201 201 NUM cjel-3474 1241 2 . . PUNCT cjel-3474 1242 1 see see VERB cjel-3474 1242 2 , , PUNCT cjel-3474 1242 3 e.g. e.g. ADV cjel-3474 1242 4 , , PUNCT cjel-3474 1242 5 mclaughlin mclaughlin PROPN cjel-3474 1242 6 , , PUNCT cjel-3474 1242 7 supra supra PROPN cjel-3474 1242 8 note note NOUN cjel-3474 1242 9 2 2 NUM cjel-3474 1242 10 , , PUNCT cjel-3474 1242 11 at at ADP cjel-3474 1242 12 106 106 NUM cjel-3474 1242 13 ( ( PUNCT cjel-3474 1242 14 stating state VERB cjel-3474 1242 15 that that SCONJ cjel-3474 1242 16 “ " PUNCT cjel-3474 1242 17 [ [ X cjel-3474 1242 18 t]he t]he ADV cjel-3474 1242 19 current current ADJ cjel-3474 1242 20 federal federal ADJ cjel-3474 1242 21 tax tax NOUN cjel-3474 1242 22 incentive incentive NOUN cjel-3474 1242 23 program program NOUN cjel-3474 1242 24 is be AUX cjel-3474 1242 25 a a DET cjel-3474 1242 26 largely largely ADV cjel-3474 1242 27 automatic automatic ADJ cjel-3474 1242 28 , , PUNCT cjel-3474 1242 29 low low ADJ cjel-3474 1242 30 - - PUNCT cjel-3474 1242 31 oversight oversight NOUN cjel-3474 1242 32 program program NOUN cjel-3474 1242 33 . . PUNCT cjel-3474 1242 34 . . PUNCT cjel-3474 1242 35 . . PUNCT cjel-3474 1242 36 . . PUNCT cjel-3474 1242 37 ” " PUNCT cjel-3474 1242 38 ) ) PUNCT cjel-3474 1242 39 . . PUNCT cjel-3474 1243 1 202 202 NUM cjel-3474 1243 2 . . PUNCT cjel-3474 1244 1 such such ADJ cjel-3474 1244 2 lack lack NOUN cjel-3474 1244 3 of of ADP cjel-3474 1244 4 recourse recourse NOUN cjel-3474 1244 5 led lead VERB cjel-3474 1244 6 to to ADP cjel-3474 1244 7 a a DET cjel-3474 1244 8 proposal proposal NOUN cjel-3474 1244 9 by by ADP cjel-3474 1244 10 the the DET cjel-3474 1244 11 bush bush PROPN cjel-3474 1244 12 administration administration PROPN cjel-3474 1244 13 to to PART cjel-3474 1244 14 impose impose VERB cjel-3474 1244 15 a a DET cjel-3474 1244 16 penalty penalty NOUN cjel-3474 1244 17 in in ADP cjel-3474 1244 18 the the DET cjel-3474 1244 19 case case NOUN cjel-3474 1244 20 of of ADP cjel-3474 1244 21 easement easement ADJ cjel-3474 1244 22 modifications modification NOUN cjel-3474 1244 23 . . PUNCT cjel-3474 1245 1 for for ADP cjel-3474 1245 2 a a DET cjel-3474 1245 3 discussion discussion NOUN cjel-3474 1245 4 of of ADP cjel-3474 1245 5 the the DET cjel-3474 1245 6 proposal proposal NOUN cjel-3474 1245 7 , , PUNCT cjel-3474 1245 8 see see VERB cjel-3474 1245 9 staff staff NOUN cjel-3474 1245 10 of of ADP cjel-3474 1245 11 joint joint ADJ cjel-3474 1245 12 comm comm NOUN cjel-3474 1245 13 . . PUNCT cjel-3474 1246 1 on on ADP cjel-3474 1246 2 taxation taxation NOUN cjel-3474 1246 3 , , PUNCT cjel-3474 1246 4 109th 109th ADJ cjel-3474 1246 5 cong cong NOUN cjel-3474 1246 6 . . PUNCT cjel-3474 1246 7 , , PUNCT cjel-3474 1246 8 description description NOUN cjel-3474 1246 9 of of ADP cjel-3474 1246 10 revenue revenue NOUN cjel-3474 1246 11 provisions provision NOUN cjel-3474 1246 12 contained contain VERB cjel-3474 1246 13 in in ADP cjel-3474 1246 14 the the DET cjel-3474 1246 15 president president NOUN cjel-3474 1246 16 ’s ’s PART cjel-3474 1246 17 fiscal fiscal ADJ cjel-3474 1246 18 year year NOUN cjel-3474 1246 19 2006 2006 NUM cjel-3474 1246 20 budget budget NOUN cjel-3474 1246 21 proposal proposal NOUN cjel-3474 1246 22 239–41 239–41 NUM cjel-3474 1246 23 ( ( PUNCT cjel-3474 1246 24 comm comm NOUN cjel-3474 1246 25 . . PUNCT cjel-3474 1247 1 print print NOUN cjel-3474 1247 2 2005 2005 NUM cjel-3474 1247 3 ) ) PUNCT cjel-3474 1247 4 . . PUNCT cjel-3474 1248 1 203 203 NUM cjel-3474 1248 2 . . PUNCT cjel-3474 1249 1 the the DET cjel-3474 1249 2 issue issue NOUN cjel-3474 1249 3 of of ADP cjel-3474 1249 4 whether whether SCONJ cjel-3474 1249 5 an an DET cjel-3474 1249 6 easement easement ADJ cjel-3474 1249 7 contribution contribution NOUN cjel-3474 1249 8 creates create VERB cjel-3474 1249 9 a a DET cjel-3474 1249 10 charitable charitable ADJ cjel-3474 1249 11 trust trust NOUN cjel-3474 1249 12 has have AUX cjel-3474 1249 13 generated generate VERB cjel-3474 1249 14 considerable considerable ADJ cjel-3474 1249 15 debate debate NOUN cjel-3474 1249 16 in in ADP cjel-3474 1249 17 the the DET cjel-3474 1249 18 scholarly scholarly ADJ cjel-3474 1249 19 literature literature NOUN cjel-3474 1249 20 . . PUNCT cjel-3474 1250 1 four four NUM cjel-3474 1250 2 law law NOUN cjel-3474 1250 3 review review NOUN cjel-3474 1250 4 articles article NOUN cjel-3474 1250 5 have have AUX cjel-3474 1250 6 debated debate VERB cjel-3474 1250 7 the the DET cjel-3474 1250 8 issue issue NOUN cjel-3474 1250 9 , , PUNCT cjel-3474 1250 10 with with ADP cjel-3474 1250 11 the the DET cjel-3474 1250 12 central central ADJ cjel-3474 1250 13 point point NOUN cjel-3474 1250 14 turning turn VERB cjel-3474 1250 15 on on ADP cjel-3474 1250 16 whether whether SCONJ cjel-3474 1250 17 the the DET cjel-3474 1250 18 provision provision NOUN cjel-3474 1250 19 in in ADP cjel-3474 1250 20 the the DET cjel-3474 1250 21 uniform uniform ADJ cjel-3474 1250 22 conservation conservation PROPN cjel-3474 1250 23 easement easement PROPN cjel-3474 1250 24 act act NOUN cjel-3474 1250 25 ( ( PUNCT cjel-3474 1250 26 ucea ucea PROPN cjel-3474 1250 27 ) ) PUNCT cjel-3474 1250 28 that that PRON cjel-3474 1250 29 states state VERB cjel-3474 1250 30 that that SCONJ cjel-3474 1250 31 conservation conservation NOUN cjel-3474 1250 32 easements easement NOUN cjel-3474 1250 33 may may AUX cjel-3474 1250 34 be be AUX cjel-3474 1250 35 modified modify VERB cjel-3474 1250 36 or or CCONJ cjel-3474 1250 37 terminated terminate VERB cjel-3474 1250 38 “ " PUNCT cjel-3474 1250 39 in in ADP cjel-3474 1250 40 the the DET cjel-3474 1250 41 same same ADJ cjel-3474 1250 42 manner manner NOUN cjel-3474 1250 43 as as ADP cjel-3474 1250 44 other other ADJ cjel-3474 1250 45 easements easement NOUN cjel-3474 1250 46 ” " PUNCT cjel-3474 1250 47 has have AUX cjel-3474 1250 48 the the DET cjel-3474 1250 49 effect effect NOUN cjel-3474 1250 50 of of ADP cjel-3474 1250 51 permitting permit VERB cjel-3474 1250 52 modification modification NOUN cjel-3474 1250 53 or or CCONJ cjel-3474 1250 54 termination termination NOUN cjel-3474 1250 55 by by ADP cjel-3474 1250 56 agreement agreement NOUN cjel-3474 1250 57 of of ADP cjel-3474 1250 58 the the DET cjel-3474 1250 59 parties party NOUN cjel-3474 1250 60 notwithstanding notwithstanding ADP cjel-3474 1250 61 the the DET cjel-3474 1250 62 perpetuity perpetuity NOUN cjel-3474 1250 63 requirement requirement NOUN cjel-3474 1250 64 of of ADP cjel-3474 1250 65 the the DET cjel-3474 1250 66 easement easement NOUN cjel-3474 1250 67 ( ( PUNCT cjel-3474 1250 68 and and CCONJ cjel-3474 1250 69 the the DET cjel-3474 1250 70 tax tax NOUN cjel-3474 1250 71 law law NOUN cjel-3474 1250 72 ) ) PUNCT cjel-3474 1250 73 . . PUNCT cjel-3474 1251 1 see see VERB cjel-3474 1251 2 lindstrom lindstrom PROPN cjel-3474 1251 3 , , PUNCT cjel-3474 1251 4 supra supra PROPN cjel-3474 1251 5 note note PROPN cjel-3474 1251 6 114 114 NUM cjel-3474 1251 7 , , PUNCT cjel-3474 1251 8 at at ADP cjel-3474 1251 9 404–06 404–06 NUM cjel-3474 1251 10 ; ; PUNCT cjel-3474 1251 11 mclaughlin mclaughlin PROPN cjel-3474 1251 12 & & CCONJ cjel-3474 1251 13 weeks week NOUN cjel-3474 1251 14 , , PUNCT cjel-3474 1251 15 supra supra PROPN cjel-3474 1251 16 note note PROPN cjel-3474 1251 17 114 114 NUM cjel-3474 1251 18 , , PUNCT cjel-3474 1251 19 at at ADP cjel-3474 1251 20 81–85 81–85 NUM cjel-3474 1251 21 ; ; PUNCT cjel-3474 1251 22 nancy nancy PROPN cjel-3474 1251 23 a. a. PROPN cjel-3474 1251 24 mclaughlin mclaughlin PROPN cjel-3474 1251 25 & & CCONJ cjel-3474 1251 26 w. w. PROPN cjel-3474 1251 27 william william PROPN cjel-3474 1251 28 weeks weeks PROPN cjel-3474 1251 29 , , PUNCT cjel-3474 1251 30 in in ADP cjel-3474 1251 31 defense defense NOUN cjel-3474 1251 32 of of ADP cjel-3474 1251 33 conservation conservation NOUN cjel-3474 1251 34 easements easement NOUN cjel-3474 1251 35 : : PUNCT cjel-3474 1251 36 a a DET cjel-3474 1251 37 response response NOUN cjel-3474 1251 38 to to ADP cjel-3474 1251 39 the the DET cjel-3474 1251 40 end end NOUN cjel-3474 1251 41 of of ADP cjel-3474 1251 42 perpetuity perpetuity NOUN cjel-3474 1251 43 , , PUNCT cjel-3474 1251 44 9 9 NUM cjel-3474 1251 45 wyo wyo PROPN cjel-3474 1251 46 . . PUNCT cjel-3474 1252 1 l. l. PROPN cjel-3474 1252 2 rev rev PROPN cjel-3474 1252 3 . . PROPN cjel-3474 1252 4 1 1 NUM cjel-3474 1252 5 , , PUNCT cjel-3474 1252 6 33–36 33–36 NUM cjel-3474 1252 7 ( ( PUNCT cjel-3474 1252 8 2009 2009 NUM cjel-3474 1252 9 ) ) PUNCT cjel-3474 1252 10 ; ; PUNCT cjel-3474 1252 11 c. c. PROPN cjel-3474 1252 12 timothy timothy PROPN cjel-3474 1252 13 lindstrom lindstrom PROPN cjel-3474 1252 14 , , PUNCT cjel-3474 1252 15 hicks hicks PROPN cjel-3474 1252 16 v. v. PROPN cjel-3474 1252 17 dowd dowd PROPN cjel-3474 1252 18 : : PUNCT cjel-3474 1252 19 the the DET cjel-3474 1252 20 end end NOUN cjel-3474 1252 21 of of ADP cjel-3474 1252 22 perpetuity perpetuity NOUN cjel-3474 1252 23 ? ? PUNCT cjel-3474 1252 24 , , PUNCT cjel-3474 1252 25 8 8 NUM cjel-3474 1252 26 wyo wyo PROPN cjel-3474 1252 27 . . PUNCT cjel-3474 1253 1 l. l. PROPN cjel-3474 1253 2 rev rev PROPN cjel-3474 1253 3 . . PROPN cjel-3474 1253 4 25 25 NUM cjel-3474 1253 5 , , PUNCT cjel-3474 1253 6 35 35 NUM cjel-3474 1253 7 ( ( PUNCT cjel-3474 1253 8 2008 2008 NUM cjel-3474 1253 9 ) ) PUNCT cjel-3474 1253 10 . . PUNCT cjel-3474 1254 1 although although SCONJ cjel-3474 1254 2 it it PRON cjel-3474 1254 3 is be AUX cjel-3474 1254 4 beyond beyond ADP cjel-3474 1254 5 the the DET cjel-3474 1254 6 scope scope NOUN cjel-3474 1254 7 of of ADP cjel-3474 1254 8 this this DET cjel-3474 1254 9 article article NOUN cjel-3474 1254 10 to to PART cjel-3474 1254 11 discuss discuss VERB cjel-3474 1254 12 the the DET cjel-3474 1254 13 debate debate NOUN cjel-3474 1254 14 in in ADP cjel-3474 1254 15 any any DET cjel-3474 1254 16 detail detail NOUN cjel-3474 1254 17 , , PUNCT cjel-3474 1254 18 professor professor PROPN cjel-3474 1254 19 mclaughlin mclaughlin PROPN cjel-3474 1254 20 ’s ’s PART cjel-3474 1254 21 arguments argument NOUN cjel-3474 1254 22 that that SCONJ cjel-3474 1254 23 the the DET cjel-3474 1254 24 ucea ucea NOUN cjel-3474 1254 25 should should AUX cjel-3474 1254 26 not not PART cjel-3474 1254 27 be be AUX cjel-3474 1254 28 interpreted interpret VERB cjel-3474 1254 29 as as ADP cjel-3474 1254 30 allowing allow VERB cjel-3474 1254 31 the the DET cjel-3474 1254 32 dissolution dissolution NOUN cjel-3474 1254 33 of of ADP cjel-3474 1254 34 conservation conservation NOUN cjel-3474 1254 35 easements easement NOUN cjel-3474 1254 36 by by ADP cjel-3474 1254 37 agreement agreement NOUN cjel-3474 1254 38 in in ADP cjel-3474 1254 39 light light NOUN cjel-3474 1254 40 of of ADP cjel-3474 1254 41 commentary commentary NOUN cjel-3474 1254 42 on on ADP cjel-3474 1254 43 the the DET cjel-3474 1254 44 ucea ucea PROPN cjel-3474 1254 45 , , PUNCT cjel-3474 1254 46 federal federal ADJ cjel-3474 1254 47 tax tax NOUN cjel-3474 1254 48 law law NOUN cjel-3474 1254 49 , , PUNCT cjel-3474 1254 50 the the DET cjel-3474 1254 51 restatement restatement NOUN cjel-3474 1254 52 of of ADP cjel-3474 1254 53 trusts trust NOUN cjel-3474 1254 54 , , PUNCT cjel-3474 1254 55 the the DET cjel-3474 1254 56 restatement restatement NOUN cjel-3474 1254 57 of of ADP cjel-3474 1254 58 servitudes servitude NOUN cjel-3474 1254 59 , , PUNCT cjel-3474 1254 60 the the DET cjel-3474 1254 61 restatement restatement NOUN cjel-3474 1254 62 ( ( PUNCT cjel-3474 1254 63 third third ADJ cjel-3474 1254 64 ) ) PUNCT cjel-3474 1254 65 of of ADP cjel-3474 1254 66 property property NOUN cjel-3474 1254 67 , , PUNCT cjel-3474 1254 68 and and CCONJ cjel-3474 1254 69 the the DET cjel-3474 1254 70 uniform uniform PROPN cjel-3474 1254 71 trust trust PROPN cjel-3474 1254 72 code code PROPN cjel-3474 1254 73 are be AUX cjel-3474 1254 74 persuasive persuasive ADJ cjel-3474 1254 75 . . PUNCT cjel-3474 1255 1 204 204 NUM cjel-3474 1255 2 . . PUNCT cjel-3474 1255 3 pidot pidot NOUN cjel-3474 1255 4 , , PUNCT cjel-3474 1255 5 supra supra PROPN cjel-3474 1255 6 note note PROPN cjel-3474 1255 7 14 14 NUM cjel-3474 1255 8 , , PUNCT cjel-3474 1255 9 at at ADP cjel-3474 1255 10 22–23 22–23 NUM cjel-3474 1255 11 . . PUNCT cjel-3474 1255 12 2012 2012 NUM cjel-3474 1255 13 ] ] PUNCT cjel-3474 1255 14 the the DET cjel-3474 1255 15 conservation conservation NOUN cjel-3474 1255 16 easement easement ADJ cjel-3474 1255 17 tax tax NOUN cjel-3474 1255 18 expenditure expenditure NOUN cjel-3474 1255 19 53 53 NUM cjel-3474 1255 20     SPACE cjel-3474 1255 21 reason reason NOUN cjel-3474 1255 22 for for ADP cjel-3474 1255 23 the the DET cjel-3474 1255 24 conservation conservation NOUN cjel-3474 1255 25 easement easement NOUN cjel-3474 1255 26 is be AUX cjel-3474 1255 27 to to PART cjel-3474 1255 28 leverage leverage VERB cjel-3474 1255 29 the the DET cjel-3474 1255 30 private private ADJ cjel-3474 1255 31 property property NOUN cjel-3474 1255 32 system system NOUN cjel-3474 1255 33 for for ADP cjel-3474 1255 34 public public ADJ cjel-3474 1255 35 land land NOUN cjel-3474 1255 36 use use VERB cjel-3474 1255 37 purposes.205 purposes.205 NOUN cjel-3474 1255 38 accordingly accordingly ADV cjel-3474 1255 39 , , PUNCT cjel-3474 1255 40 enforcement enforcement NOUN cjel-3474 1255 41 is be AUX cjel-3474 1255 42 largely largely ADV cjel-3474 1255 43 a a DET cjel-3474 1255 44 private private ADJ cjel-3474 1255 45 matter matter NOUN cjel-3474 1255 46 , , PUNCT cjel-3474 1255 47 with with ADP cjel-3474 1255 48 outcomes outcome NOUN cjel-3474 1255 49 resting rest VERB cjel-3474 1255 50 on on ADP cjel-3474 1255 51 the the DET cjel-3474 1255 52 actions action NOUN cjel-3474 1255 53 of of ADP cjel-3474 1255 54 the the DET cjel-3474 1255 55 easement easement ADJ cjel-3474 1255 56 holder holder NOUN cjel-3474 1255 57 . . PUNCT cjel-3474 1256 1 private private ADJ cjel-3474 1256 2 enforcement enforcement NOUN cjel-3474 1256 3 of of ADP cjel-3474 1256 4 a a DET cjel-3474 1256 5 public public ADJ cjel-3474 1256 6 trust trust NOUN cjel-3474 1256 7 is be AUX cjel-3474 1256 8 an an DET cjel-3474 1256 9 issue issue NOUN cjel-3474 1256 10 that that PRON cjel-3474 1256 11 has have AUX cjel-3474 1256 12 divided divide VERB cjel-3474 1256 13 commentators commentator NOUN cjel-3474 1256 14 . . PUNCT cjel-3474 1257 1 do do AUX cjel-3474 1257 2 conservation conservation NOUN cjel-3474 1257 3 easements easement NOUN cjel-3474 1257 4 represent represent VERB cjel-3474 1257 5 the the DET cjel-3474 1257 6 elevation elevation NOUN cjel-3474 1257 7 of of ADP cjel-3474 1257 8 one one NUM cjel-3474 1257 9 value value NOUN cjel-3474 1257 10 above above ADP cjel-3474 1257 11 others other NOUN cjel-3474 1257 12 , , PUNCT cjel-3474 1257 13 a a DET cjel-3474 1257 14 value value NOUN cjel-3474 1257 15 captured capture VERB cjel-3474 1257 16 by by ADP cjel-3474 1257 17 private private ADJ cjel-3474 1257 18 groups group NOUN cjel-3474 1257 19 with with ADP cjel-3474 1257 20 little little ADJ cjel-3474 1257 21 - - PUNCT cjel-3474 1257 22 to to ADP cjel-3474 1257 23 - - PUNCT cjel-3474 1257 24 no no NOUN cjel-3474 1257 25 accountability accountability NOUN cjel-3474 1257 26 to to ADP cjel-3474 1257 27 the the DET cjel-3474 1257 28 public public NOUN cjel-3474 1257 29 at at ADP cjel-3474 1257 30 large?206 large?206 PROPN cjel-3474 1257 31 or or CCONJ cjel-3474 1257 32 are be AUX cjel-3474 1257 33 the the DET cjel-3474 1257 34 land land NOUN cjel-3474 1257 35 trusts trust NOUN cjel-3474 1257 36 surrogates surrogate NOUN cjel-3474 1257 37 for for ADP cjel-3474 1257 38 government government NOUN cjel-3474 1257 39 , , PUNCT cjel-3474 1257 40 accountable accountable ADJ cjel-3474 1257 41 to to ADP cjel-3474 1257 42 their their PRON cjel-3474 1257 43 donors donor NOUN cjel-3474 1257 44 and and CCONJ cjel-3474 1257 45 to to ADP cjel-3474 1257 46 the the DET cjel-3474 1257 47 public public NOUN cjel-3474 1257 48 through through ADP cjel-3474 1257 49 application application NOUN cjel-3474 1257 50 of of ADP cjel-3474 1257 51 conventional conventional ADJ cjel-3474 1257 52 common common ADJ cjel-3474 1257 53 law law NOUN cjel-3474 1257 54 charitable charitable ADJ cjel-3474 1257 55 trust trust NOUN cjel-3474 1257 56 rules?207 rules?207 VERB cjel-3474 1257 57 this this DET cjel-3474 1257 58 debate debate NOUN cjel-3474 1257 59 is be AUX cjel-3474 1257 60 manifested manifest VERB cjel-3474 1257 61 through through ADP cjel-3474 1257 62 arguments argument NOUN cjel-3474 1257 63 about about ADP cjel-3474 1257 64 the the DET cjel-3474 1257 65 federal federal ADJ cjel-3474 1257 66 tax tax NOUN cjel-3474 1257 67 law law NOUN cjel-3474 1257 68 requirement requirement NOUN cjel-3474 1257 69 that that SCONJ cjel-3474 1257 70 easements easement NOUN cjel-3474 1257 71 must must AUX cjel-3474 1257 72 be be AUX cjel-3474 1257 73 perpetual perpetual ADJ cjel-3474 1257 74 to to PART cjel-3474 1257 75 qualify qualify VERB cjel-3474 1257 76 for for ADP cjel-3474 1257 77 the the DET cjel-3474 1257 78 deduction deduction NOUN cjel-3474 1257 79 . . PUNCT cjel-3474 1258 1 an an DET cjel-3474 1258 2 argument argument NOUN cjel-3474 1258 3 in in ADP cjel-3474 1258 4 favor favor NOUN cjel-3474 1258 5 of of ADP cjel-3474 1258 6 perpetuity perpetuity NOUN cjel-3474 1258 7 as as ADP cjel-3474 1258 8 a a DET cjel-3474 1258 9 condition condition NOUN cjel-3474 1258 10 of of ADP cjel-3474 1258 11 the the DET cjel-3474 1258 12 tax tax NOUN cjel-3474 1258 13 benefit benefit NOUN cjel-3474 1258 14 is be AUX cjel-3474 1258 15 that that SCONJ cjel-3474 1258 16 a a DET cjel-3474 1258 17 perpetual perpetual ADJ cjel-3474 1258 18 restriction restriction NOUN cjel-3474 1258 19 in in ADP cjel-3474 1258 20 many many ADJ cjel-3474 1258 21 cases case NOUN cjel-3474 1258 22 best well ADV cjel-3474 1258 23 provides provide VERB cjel-3474 1258 24 meaningful meaningful ADJ cjel-3474 1258 25 long long ADJ cjel-3474 1258 26 - - PUNCT cjel-3474 1258 27 term term NOUN cjel-3474 1258 28 conservation.208 conservation.208 NOUN cjel-3474 1258 29 on on ADP cjel-3474 1258 30 the the DET cjel-3474 1258 31 other other ADJ cjel-3474 1258 32 hand hand NOUN cjel-3474 1258 33 , , PUNCT cjel-3474 1258 34 an an DET cjel-3474 1258 35 argument argument NOUN cjel-3474 1258 36 against against ADP cjel-3474 1258 37 perpetuity perpetuity NOUN cjel-3474 1258 38 is be AUX cjel-3474 1258 39 that that SCONJ cjel-3474 1258 40 a a DET cjel-3474 1258 41 conservation conservation NOUN cjel-3474 1258 42 land land NOUN cjel-3474 1258 43 use use NOUN cjel-3474 1258 44 decision decision NOUN cjel-3474 1258 45 made make VERB cjel-3474 1258 46 today today NOUN cjel-3474 1258 47 generally generally ADV cjel-3474 1258 48 is be AUX cjel-3474 1258 49 ad ad X cjel-3474 1258 50 hoc hoc X cjel-3474 1258 51 , , PUNCT cjel-3474 1258 52 piecemeal piecemeal ADJ cjel-3474 1258 53 , , PUNCT cjel-3474 1258 54 and and CCONJ cjel-3474 1258 55 occurs occur VERB cjel-3474 1258 56 with with ADP cjel-3474 1258 57 imperfect imperfect ADJ cjel-3474 1258 58 information.209 information.209 NOUN cjel-3474 1258 59 perpetual perpetual ADJ cjel-3474 1258 60 easements easement NOUN cjel-3474 1258 61 lock lock VERB cjel-3474 1258 62 in in ADP cjel-3474 1258 63 the the DET cjel-3474 1258 64 present present ADJ cjel-3474 1258 65 land land NOUN cjel-3474 1258 66 use use NOUN cjel-3474 1258 67 , , PUNCT cjel-3474 1258 68 making make VERB cjel-3474 1258 69 the the DET cjel-3474 1258 70 use use NOUN cjel-3474 1258 71 hard hard ADV cjel-3474 1258 72 to to PART cjel-3474 1258 73 alter alter VERB cjel-3474 1258 74 amid amid ADP cjel-3474 1258 75 changing change VERB cjel-3474 1258 76 circumstances circumstance NOUN cjel-3474 1258 77 , , PUNCT cjel-3474 1258 78 including include VERB cjel-3474 1258 79 the the DET cjel-3474 1258 80 evolving evolve VERB cjel-3474 1258 81 preferences preference NOUN cjel-3474 1258 82 of of ADP cjel-3474 1258 83 subsequent subsequent ADJ cjel-3474 1258 84 owners owner NOUN cjel-3474 1258 85 and and CCONJ cjel-3474 1258 86 surrounding surround VERB cjel-3474 1258 87 communities community NOUN cjel-3474 1258 88 . . PUNCT cjel-3474 1259 1 under under ADP cjel-3474 1259 2 this this DET cjel-3474 1259 3 view view NOUN cjel-3474 1259 4 , , PUNCT cjel-3474 1259 5 an an DET cjel-3474 1259 6 essentially essentially ADV cjel-3474 1259 7 private private ADJ cjel-3474 1259 8 transaction transaction NOUN cjel-3474 1259 9 between between ADP cjel-3474 1259 10 a a DET cjel-3474 1259 11 property property NOUN cjel-3474 1259 12 owner owner NOUN cjel-3474 1259 13 and and CCONJ cjel-3474 1259 14 a a DET cjel-3474 1259 15 private private ADJ cjel-3474 1259 16 organization organization NOUN cjel-3474 1259 17 becomes become VERB cjel-3474 1259 18 an an DET cjel-3474 1259 19 immutable immutable ADJ cjel-3474 1259 20 decision decision NOUN cjel-3474 1259 21 , , PUNCT cjel-3474 1259 22 unaccountable unaccountable ADJ cjel-3474 1259 23 to to ADP cjel-3474 1259 24 democratic democratic ADJ cjel-3474 1259 25 oversight,210 oversight,210 NOUN cjel-3474 1259 26 and and CCONJ cjel-3474 1259 27 also also ADV cjel-3474 1259 28 fragments fragment VERB cjel-3474 1259 29 ownership ownership NOUN cjel-3474 1259 30 . . PUNCT cjel-3474 1260 1 a a DET cjel-3474 1260 2 counter counter NOUN cjel-3474 1260 3 - - NOUN cjel-3474 1260 4 argument argument NOUN cjel-3474 1260 5 is be AUX cjel-3474 1260 6 that that SCONJ cjel-3474 1260 7 existing exist VERB cjel-3474 1260 8 charitable charitable ADJ cjel-3474 1260 9 trust trust NOUN cjel-3474 1260 10 doctrines doctrine NOUN cjel-3474 1260 11 and and CCONJ cjel-3474 1260 12 the the DET cjel-3474 1260 13 exercise exercise NOUN cjel-3474 1260 14 of of ADP cjel-3474 1260 15 the the DET cjel-3474 1260 16 eminent eminent ADJ cjel-3474 1260 17 domain domain NOUN cjel-3474 1260 18 power power NOUN cjel-3474 1260 19 are be AUX cjel-3474 1260 20 effective effective ADJ cjel-3474 1260 21 and and CCONJ cjel-3474 1260 22 important important ADJ cjel-3474 1260 23 checks check NOUN cjel-3474 1260 24 on on ADP cjel-3474 1260 25 permanence permanence NOUN cjel-3474 1260 26 and and CCONJ cjel-3474 1260 27 dead dead ADJ cjel-3474 1260 28 - - PUNCT cjel-3474 1260 29 hand hand NOUN cjel-3474 1260 30 205 205 NUM cjel-3474 1260 31 . . PUNCT cjel-3474 1261 1 korngold korngold PROPN cjel-3474 1261 2 , , PUNCT cjel-3474 1261 3 supra supra PROPN cjel-3474 1261 4 note note PROPN cjel-3474 1261 5 14 14 NUM cjel-3474 1261 6 , , PUNCT cjel-3474 1261 7 at at ADP cjel-3474 1261 8 1055 1055 NUM cjel-3474 1261 9 . . PUNCT cjel-3474 1262 1 206 206 NUM cjel-3474 1262 2 . . PUNCT cjel-3474 1263 1 see see VERB cjel-3474 1263 2 , , PUNCT cjel-3474 1263 3 e.g. e.g. ADV cjel-3474 1263 4 , , PUNCT cjel-3474 1263 5 korngold korngold PROPN cjel-3474 1263 6 , , PUNCT cjel-3474 1263 7 supra supra PROPN cjel-3474 1263 8 note note AUX cjel-3474 1263 9 14 14 NUM cjel-3474 1263 10 , , PUNCT cjel-3474 1263 11 at at ADP cjel-3474 1263 12 1042–43 1042–43 NUM cjel-3474 1263 13 ; ; PUNCT cjel-3474 1263 14 mahoney mahoney PROPN cjel-3474 1263 15 , , PUNCT cjel-3474 1263 16 supra supra PROPN cjel-3474 1263 17 note note PROPN cjel-3474 1263 18 13 13 NUM cjel-3474 1263 19 , , PUNCT cjel-3474 1263 20 at at ADP cjel-3474 1263 21 744 744 NUM cjel-3474 1263 22 ( ( PUNCT cjel-3474 1263 23 concluding conclude VERB cjel-3474 1263 24 that that SCONJ cjel-3474 1263 25 conservation conservation NOUN cjel-3474 1263 26 easements easement NOUN cjel-3474 1263 27 “ " PUNCT cjel-3474 1263 28 may may AUX cjel-3474 1263 29 further further VERB cjel-3474 1263 30 the the DET cjel-3474 1263 31 interests interest NOUN cjel-3474 1263 32 of of ADP cjel-3474 1263 33 members member NOUN cjel-3474 1263 34 of of ADP cjel-3474 1263 35 the the DET cjel-3474 1263 36 present present ADJ cjel-3474 1263 37 generation generation NOUN cjel-3474 1263 38 at at ADP cjel-3474 1263 39 the the DET cjel-3474 1263 40 expense expense NOUN cjel-3474 1263 41 of of ADP cjel-3474 1263 42 future future ADJ cjel-3474 1263 43 generations generation NOUN cjel-3474 1263 44 ” " PUNCT cjel-3474 1263 45 ) ) PUNCT cjel-3474 1263 46 ; ; PUNCT cjel-3474 1264 1 owley owley NOUN cjel-3474 1264 2 , , PUNCT cjel-3474 1264 3 supra supra PROPN cjel-3474 1264 4 note note NOUN cjel-3474 1264 5 2 2 NUM cjel-3474 1264 6 , , PUNCT cjel-3474 1264 7 at at ADP cjel-3474 1264 8 143 143 NUM cjel-3474 1264 9 , , PUNCT cjel-3474 1264 10 146 146 NUM cjel-3474 1264 11 – – SYM cjel-3474 1264 12 51 51 NUM cjel-3474 1264 13 . . NOUN cjel-3474 1264 14 207 207 NUM cjel-3474 1264 15 . . PUNCT cjel-3474 1265 1 see see VERB cjel-3474 1265 2 , , PUNCT cjel-3474 1265 3 e.g. e.g. ADV cjel-3474 1265 4 , , PUNCT cjel-3474 1265 5 nancy nancy PROPN cjel-3474 1265 6 a. a. PROPN cjel-3474 1265 7 mclaughlin mclaughlin PROPN cjel-3474 1265 8 , , PUNCT cjel-3474 1265 9 rethinking rethink VERB cjel-3474 1265 10 the the DET cjel-3474 1265 11 perpetual perpetual ADJ cjel-3474 1265 12 nature nature NOUN cjel-3474 1265 13 of of ADP cjel-3474 1265 14 conservation conservation NOUN cjel-3474 1265 15 easements easement NOUN cjel-3474 1265 16 , , PUNCT cjel-3474 1265 17 29 29 NUM cjel-3474 1265 18 harv harv NOUN cjel-3474 1265 19 . . PUNCT cjel-3474 1266 1 envtl envtl PROPN cjel-3474 1266 2 . . PUNCT cjel-3474 1267 1 l. l. PROPN cjel-3474 1267 2 rev rev PROPN cjel-3474 1267 3 . . PROPN cjel-3474 1267 4 421 421 NUM cjel-3474 1267 5 , , PUNCT cjel-3474 1267 6 519–20 519–20 NUM cjel-3474 1267 7 ( ( PUNCT cjel-3474 1267 8 2005 2005 NUM cjel-3474 1267 9 ) ) PUNCT cjel-3474 1267 10 . . PUNCT cjel-3474 1268 1 208 208 NUM cjel-3474 1268 2 . . X cjel-3474 1268 3 see see VERB cjel-3474 1268 4 , , PUNCT cjel-3474 1268 5 e.g. e.g. ADV cjel-3474 1268 6 , , PUNCT cjel-3474 1268 7 mclaughlin mclaughlin PROPN cjel-3474 1268 8 & & CCONJ cjel-3474 1268 9 machlis machlis PROPN cjel-3474 1268 10 , , PUNCT cjel-3474 1268 11 supra supra PROPN cjel-3474 1268 12 note note PROPN cjel-3474 1268 13 15 15 NUM cjel-3474 1268 14 , , PUNCT cjel-3474 1268 15 at at ADP cjel-3474 1268 16 1594 1594 NUM cjel-3474 1268 17 . . PUNCT cjel-3474 1269 1 209 209 NUM cjel-3474 1269 2 . . PUNCT cjel-3474 1270 1 see see VERB cjel-3474 1270 2 korngold korngold PROPN cjel-3474 1270 3 , , PUNCT cjel-3474 1270 4 supra supra PROPN cjel-3474 1270 5 note note PROPN cjel-3474 1270 6 14 14 NUM cjel-3474 1270 7 , , PUNCT cjel-3474 1270 8 at at ADP cjel-3474 1270 9 1063–64 1063–64 NUM cjel-3474 1270 10 ; ; PUNCT cjel-3474 1270 11 mahoney mahoney PROPN cjel-3474 1270 12 , , PUNCT cjel-3474 1270 13 supra supra PROPN cjel-3474 1270 14 note note PROPN cjel-3474 1270 15 13 13 NUM cjel-3474 1270 16 , , PUNCT cjel-3474 1270 17 at at ADP cjel-3474 1270 18 744–45 744–45 NOUN cjel-3474 1270 19 , , PUNCT cjel-3474 1270 20 757–58 757–58 NUM cjel-3474 1270 21 ( ( PUNCT cjel-3474 1270 22 arguing argue VERB cjel-3474 1270 23 that that SCONJ cjel-3474 1270 24 the the DET cjel-3474 1270 25 present present ADJ cjel-3474 1270 26 generation generation NOUN cjel-3474 1270 27 is be AUX cjel-3474 1270 28 not not PART cjel-3474 1270 29 omniscient omniscient NOUN cjel-3474 1270 30 about about ADP cjel-3474 1270 31 the the DET cjel-3474 1270 32 future future NOUN cjel-3474 1270 33 because because SCONJ cjel-3474 1270 34 of of ADP cjel-3474 1270 35 imperfect imperfect ADJ cjel-3474 1270 36 information information NOUN cjel-3474 1270 37 ) ) PUNCT cjel-3474 1270 38 ; ; PUNCT cjel-3474 1271 1 owley owley NOUN cjel-3474 1271 2 , , PUNCT cjel-3474 1271 3 supra supra PROPN cjel-3474 1271 4 note note NOUN cjel-3474 1271 5 2 2 NUM cjel-3474 1271 6 , , PUNCT cjel-3474 1271 7 at at ADP cjel-3474 1271 8 152 152 NUM cjel-3474 1271 9 , , PUNCT cjel-3474 1271 10 170 170 NUM cjel-3474 1271 11 ( ( PUNCT cjel-3474 1271 12 noting note VERB cjel-3474 1271 13 the the DET cjel-3474 1271 14 “ " PUNCT cjel-3474 1271 15 haphazard haphazard ADJ cjel-3474 1271 16 , , PUNCT cjel-3474 1271 17 piecemeal piecemeal ADJ cjel-3474 1271 18 nature nature NOUN cjel-3474 1271 19 ” " PUNCT cjel-3474 1271 20 of of ADP cjel-3474 1271 21 conservation conservation NOUN cjel-3474 1271 22 easements easement NOUN cjel-3474 1271 23 ) ) PUNCT cjel-3474 1271 24 . . PUNCT cjel-3474 1272 1 210 210 NUM cjel-3474 1272 2 . . PUNCT cjel-3474 1273 1 see see VERB cjel-3474 1273 2 , , PUNCT cjel-3474 1273 3 e.g. e.g. ADV cjel-3474 1273 4 , , PUNCT cjel-3474 1273 5 bray bray NOUN cjel-3474 1273 6 , , PUNCT cjel-3474 1273 7 supra supra PROPN cjel-3474 1273 8 note note NOUN cjel-3474 1273 9 1 1 NUM cjel-3474 1273 10 , , PUNCT cjel-3474 1273 11 at at ADP cjel-3474 1273 12 137–38 137–38 PROPN cjel-3474 1273 13 ( ( PUNCT cjel-3474 1273 14 providing provide VERB cjel-3474 1273 15 an an DET cjel-3474 1273 16 overview overview NOUN cjel-3474 1273 17 of of ADP cjel-3474 1273 18 the the DET cjel-3474 1273 19 debate debate NOUN cjel-3474 1273 20 ) ) PUNCT cjel-3474 1273 21 ; ; PUNCT cjel-3474 1273 22 korngold korngold PROPN cjel-3474 1273 23 , , PUNCT cjel-3474 1273 24 supra supra PROPN cjel-3474 1273 25 note note PROPN cjel-3474 1273 26 14 14 NUM cjel-3474 1273 27 , , PUNCT cjel-3474 1273 28 at at ADP cjel-3474 1273 29 1043 1043 NUM cjel-3474 1273 30 , , PUNCT cjel-3474 1273 31 1059 1059 NUM cjel-3474 1273 32 , , PUNCT cjel-3474 1273 33 1064–65 1064–65 NUM cjel-3474 1273 34 . . PUNCT cjel-3474 1274 1 54 54 NUM cjel-3474 1274 2 columbia columbia PROPN cjel-3474 1274 3 journal journal PROPN cjel-3474 1274 4 of of ADP cjel-3474 1274 5 environmental environmental ADJ cjel-3474 1274 6 law law NOUN cjel-3474 1275 1 [ [ X cjel-3474 1275 2 vol vol NOUN cjel-3474 1275 3 . . PUNCT cjel-3474 1276 1 37:1 37:1 NUM cjel-3474 1276 2     SPACE cjel-3474 1276 3 control.211 control.211 NOUN cjel-3474 1276 4 both both DET cjel-3474 1276 5 sides side NOUN cjel-3474 1276 6 of of ADP cjel-3474 1276 7 the the DET cjel-3474 1276 8 debate debate NOUN cjel-3474 1276 9 have have VERB cjel-3474 1276 10 valid valid ADJ cjel-3474 1276 11 concerns concern NOUN cjel-3474 1276 12 . . PUNCT cjel-3474 1277 1 in in ADP cjel-3474 1277 2 the the DET cjel-3474 1277 3 context context NOUN cjel-3474 1277 4 of of ADP cjel-3474 1277 5 a a DET cjel-3474 1277 6 new new ADJ cjel-3474 1277 7 conservation conservation NOUN cjel-3474 1277 8 credit credit NOUN cjel-3474 1277 9 , , PUNCT cjel-3474 1277 10 however however ADV cjel-3474 1277 11 , , PUNCT cjel-3474 1277 12 perpetuity perpetuity NOUN cjel-3474 1277 13 is be AUX cjel-3474 1277 14 the the DET cjel-3474 1277 15 better well ADJ cjel-3474 1277 16 rule rule NOUN cjel-3474 1277 17 . . PUNCT cjel-3474 1278 1 in in ADP cjel-3474 1278 2 part part NOUN cjel-3474 1278 3 , , PUNCT cjel-3474 1278 4 this this PRON cjel-3474 1278 5 is be AUX cjel-3474 1278 6 because because SCONJ cjel-3474 1278 7 conservation conservation NOUN cjel-3474 1278 8 is be AUX cjel-3474 1278 9 , , PUNCT cjel-3474 1278 10 to to ADP cjel-3474 1278 11 a a DET cjel-3474 1278 12 certain certain ADJ cjel-3474 1278 13 extent extent NOUN cjel-3474 1278 14 , , PUNCT cjel-3474 1278 15 undervalued undervalue VERB cjel-3474 1278 16 by by ADP cjel-3474 1278 17 the the DET cjel-3474 1278 18 private private ADJ cjel-3474 1278 19 property property NOUN cjel-3474 1278 20 system.212 system.212 PROPN cjel-3474 1278 21 although although SCONJ cjel-3474 1278 22 perpetuity perpetuity NOUN cjel-3474 1278 23 offends offend VERB cjel-3474 1278 24 some some DET cjel-3474 1278 25 core core NOUN cjel-3474 1278 26 property property NOUN cjel-3474 1278 27 law law NOUN cjel-3474 1278 28 principles,213 principles,213 NOUN cjel-3474 1278 29 perpetual perpetual ADJ cjel-3474 1278 30 easements easement NOUN cjel-3474 1278 31 are be AUX cjel-3474 1278 32 like like ADP cjel-3474 1278 33 affirmative affirmative ADJ cjel-3474 1278 34 action action NOUN cjel-3474 1278 35 for for ADP cjel-3474 1278 36 conservation conservation NOUN cjel-3474 1278 37 ; ; PUNCT cjel-3474 1278 38 normal normal ADJ cjel-3474 1278 39 rules rule NOUN cjel-3474 1278 40 are be AUX cjel-3474 1278 41 switched switch VERB cjel-3474 1278 42 off off ADP cjel-3474 1278 43 to to PART cjel-3474 1278 44 redress redress VERB cjel-3474 1278 45 a a DET cjel-3474 1278 46 perceived perceive VERB cjel-3474 1278 47 land land NOUN cjel-3474 1278 48 use use NOUN cjel-3474 1278 49 imbalance imbalance NOUN cjel-3474 1278 50 in in ADP cjel-3474 1278 51 favor favor NOUN cjel-3474 1278 52 of of ADP cjel-3474 1278 53 development development NOUN cjel-3474 1278 54 . . PUNCT cjel-3474 1279 1 and and CCONJ cjel-3474 1279 2 though though SCONJ cjel-3474 1279 3 a a DET cjel-3474 1279 4 term term NOUN cjel-3474 1279 5 easement easement NOUN cjel-3474 1279 6 would would AUX cjel-3474 1279 7 not not PART cjel-3474 1279 8 sound sound VERB cjel-3474 1279 9 the the DET cjel-3474 1279 10 death death NOUN cjel-3474 1279 11 knell knell NOUN cjel-3474 1279 12 for for ADP cjel-3474 1279 13 conservation conservation NOUN cjel-3474 1279 14 efforts,214 efforts,214 PROPN cjel-3474 1279 15 there there PRON cjel-3474 1279 16 are be VERB cjel-3474 1279 17 valid valid ADJ cjel-3474 1279 18 concerns concern NOUN cjel-3474 1279 19 that that SCONJ cjel-3474 1279 20 an an DET cjel-3474 1279 21 original original ADJ cjel-3474 1279 22 donor donor NOUN cjel-3474 1279 23 might might AUX cjel-3474 1279 24 have have AUX cjel-3474 1279 25 a a DET cjel-3474 1279 26 change change NOUN cjel-3474 1279 27 of of ADP cjel-3474 1279 28 heart heart NOUN cjel-3474 1279 29 and and CCONJ cjel-3474 1279 30 not not PART cjel-3474 1279 31 renew renew VERB cjel-3474 1279 32 , , PUNCT cjel-3474 1279 33 new new ADJ cjel-3474 1279 34 fee fee NOUN cjel-3474 1279 35 owners owner NOUN cjel-3474 1279 36 might might AUX cjel-3474 1279 37 not not PART cjel-3474 1279 38 share share VERB cjel-3474 1279 39 the the DET cjel-3474 1279 40 conservation conservation NOUN cjel-3474 1279 41 goals goal NOUN cjel-3474 1279 42 of of ADP cjel-3474 1279 43 the the DET cjel-3474 1279 44 easement easement NOUN cjel-3474 1279 45 and and CCONJ cjel-3474 1279 46 opt opt VERB cjel-3474 1279 47 out out ADP cjel-3474 1279 48 , , PUNCT cjel-3474 1279 49 and and CCONJ cjel-3474 1279 50 perhaps perhaps ADV cjel-3474 1279 51 most most ADV cjel-3474 1279 52 importantly importantly ADV cjel-3474 1279 53 , , PUNCT cjel-3474 1279 54 land land NOUN cjel-3474 1279 55 trusts trust NOUN cjel-3474 1279 56 might might AUX cjel-3474 1279 57 not not PART cjel-3474 1279 58 invest invest VERB cjel-3474 1279 59 the the DET cjel-3474 1279 60 same same ADJ cjel-3474 1279 61 level level NOUN cjel-3474 1279 62 of of ADP cjel-3474 1279 63 commitment commitment NOUN cjel-3474 1279 64 to to ADP cjel-3474 1279 65 a a DET cjel-3474 1279 66 temporary temporary ADJ cjel-3474 1279 67 interest interest NOUN cjel-3474 1279 68 as as SCONJ cjel-3474 1279 69 they they PRON cjel-3474 1279 70 would would AUX cjel-3474 1279 71 to to ADP cjel-3474 1279 72 a a DET cjel-3474 1279 73 permanent permanent ADJ cjel-3474 1279 74 interest interest NOUN cjel-3474 1279 75 . . PUNCT cjel-3474 1280 1 regardless regardless ADV cjel-3474 1280 2 , , PUNCT cjel-3474 1280 3 the the DET cjel-3474 1280 4 choice choice NOUN cjel-3474 1280 5 between between ADP cjel-3474 1280 6 perpetual perpetual ADJ cjel-3474 1280 7 and and CCONJ cjel-3474 1280 8 term term NOUN cjel-3474 1280 9 easements easement NOUN cjel-3474 1280 10 is be AUX cjel-3474 1280 11 , , PUNCT cjel-3474 1280 12 to to ADP cjel-3474 1280 13 a a DET cjel-3474 1280 14 certain certain ADJ cjel-3474 1280 15 extent extent NOUN cjel-3474 1280 16 , , PUNCT cjel-3474 1280 17 a a DET cjel-3474 1280 18 false false ADJ cjel-3474 1280 19 one one NOUN cjel-3474 1280 20 . . PUNCT cjel-3474 1281 1 there there PRON cjel-3474 1281 2 is be VERB cjel-3474 1281 3 of of ADP cjel-3474 1281 4 course course NOUN cjel-3474 1281 5 no no DET cjel-3474 1281 6 guarantee guarantee NOUN cjel-3474 1281 7 of of ADP cjel-3474 1281 8 perpetuity perpetuity NOUN cjel-3474 1281 9 , , PUNCT cjel-3474 1281 10 nor nor CCONJ cjel-3474 1281 11 should should AUX cjel-3474 1281 12 there there PRON cjel-3474 1281 13 be be AUX cjel-3474 1281 14 . . PUNCT cjel-3474 1282 1 in in ADP cjel-3474 1282 2 fact fact NOUN cjel-3474 1282 3 , , PUNCT cjel-3474 1282 4 perpetuity perpetuity NOUN cjel-3474 1282 5 is be AUX cjel-3474 1282 6 a a DET cjel-3474 1282 7 fiction fiction NOUN cjel-3474 1282 8 — — PUNCT cjel-3474 1282 9 an an DET cjel-3474 1282 10 important important ADJ cjel-3474 1282 11 fiction fiction NOUN cjel-3474 1282 12 that that PRON cjel-3474 1282 13 guides guide VERB cjel-3474 1282 14 behavior behavior NOUN cjel-3474 1282 15 , , PUNCT cjel-3474 1282 16 but but CCONJ cjel-3474 1282 17 a a DET cjel-3474 1282 18 fiction fiction NOUN cjel-3474 1282 19 nonetheless.215 nonetheless.215 NOUN cjel-3474 1282 20 211 211 NUM cjel-3474 1282 21 . . PUNCT cjel-3474 1283 1 see see VERB cjel-3474 1283 2 generally generally ADV cjel-3474 1283 3 mclaughlin mclaughlin PROPN cjel-3474 1283 4 & & CCONJ cjel-3474 1283 5 machlis machlis PROPN cjel-3474 1283 6 , , PUNCT cjel-3474 1283 7 supra supra PROPN cjel-3474 1283 8 note note PROPN cjel-3474 1283 9 15 15 NUM cjel-3474 1283 10 , , PUNCT cjel-3474 1283 11 at at ADP cjel-3474 1283 12 1579–82 1579–82 NUM cjel-3474 1283 13 . . PUNCT cjel-3474 1284 1 but but CCONJ cjel-3474 1284 2 see see VERB cjel-3474 1284 3 richard richard PROPN cjel-3474 1284 4 b. b. PROPN cjel-3474 1284 5 collins collins PROPN cjel-3474 1284 6 , , PUNCT cjel-3474 1284 7 alienation alienation NOUN cjel-3474 1284 8 of of ADP cjel-3474 1284 9 conservation conservation NOUN cjel-3474 1284 10 easements easement NOUN cjel-3474 1284 11 , , PUNCT cjel-3474 1284 12 73 73 NUM cjel-3474 1284 13 denv denv NOUN cjel-3474 1284 14 . . PUNCT cjel-3474 1285 1 u. u. PROPN cjel-3474 1285 2 l. l. PROPN cjel-3474 1285 3 rev rev PROPN cjel-3474 1285 4 . . PROPN cjel-3474 1285 5 1103 1103 NUM cjel-3474 1285 6 , , PUNCT cjel-3474 1285 7 1103–04 1103–04 NUM cjel-3474 1285 8 ( ( PUNCT cjel-3474 1285 9 1996 1996 NUM cjel-3474 1285 10 ) ) PUNCT cjel-3474 1286 1 ( ( PUNCT cjel-3474 1286 2 noting note VERB cjel-3474 1286 3 that that SCONJ cjel-3474 1286 4 courts court NOUN cjel-3474 1286 5 have have AUX cjel-3474 1286 6 created create VERB cjel-3474 1286 7 various various ADJ cjel-3474 1286 8 ways way NOUN cjel-3474 1286 9 to to PART cjel-3474 1286 10 avoid avoid VERB cjel-3474 1286 11 dead dead ADJ cjel-3474 1286 12 - - PUNCT cjel-3474 1286 13 hand hand NOUN cjel-3474 1286 14 property property NOUN cjel-3474 1286 15 restrictions restriction NOUN cjel-3474 1286 16 ) ) PUNCT cjel-3474 1286 17 . . PUNCT cjel-3474 1287 1 212 212 NUM cjel-3474 1287 2 . . PUNCT cjel-3474 1287 3 see see VERB cjel-3474 1287 4 generally generally ADV cjel-3474 1287 5 paul paul PROPN cjel-3474 1287 6 goldstein goldstein PROPN cjel-3474 1287 7 & & CCONJ cjel-3474 1287 8 barton barton PROPN cjel-3474 1287 9 h. h. PROPN cjel-3474 1287 10 thompson thompson PROPN cjel-3474 1287 11 , , PUNCT cjel-3474 1287 12 jr jr PROPN cjel-3474 1287 13 . . PROPN cjel-3474 1287 14 , , PUNCT cjel-3474 1287 15 property property NOUN cjel-3474 1287 16 law law NOUN cjel-3474 1287 17 : : PUNCT cjel-3474 1287 18 ownership ownership NOUN cjel-3474 1287 19 , , PUNCT cjel-3474 1287 20 use use NOUN cjel-3474 1287 21 & & CCONJ cjel-3474 1287 22 conservation conservation NOUN cjel-3474 1287 23 228–31 228–31 PROPN cjel-3474 1287 24 ( ( PUNCT cjel-3474 1287 25 2006 2006 NUM cjel-3474 1287 26 ) ) PUNCT cjel-3474 1287 27 ( ( PUNCT cjel-3474 1287 28 discussing discuss VERB cjel-3474 1287 29 the the DET cjel-3474 1287 30 limitations limitation NOUN cjel-3474 1287 31 of of ADP cjel-3474 1287 32 the the DET cjel-3474 1287 33 private private ADJ cjel-3474 1287 34 property property NOUN cjel-3474 1287 35 system system NOUN cjel-3474 1287 36 for for ADP cjel-3474 1287 37 protecting protect VERB cjel-3474 1287 38 endangered endangered ADJ cjel-3474 1287 39 species specie NOUN cjel-3474 1287 40 and and CCONJ cjel-3474 1287 41 habitat habitat NOUN cjel-3474 1287 42 ) ) PUNCT cjel-3474 1287 43 . . PUNCT cjel-3474 1288 1 213 213 NUM cjel-3474 1288 2 . . PUNCT cjel-3474 1289 1 see see VERB cjel-3474 1289 2 , , PUNCT cjel-3474 1289 3 e.g. e.g. ADV cjel-3474 1289 4 , , PUNCT cjel-3474 1289 5 john john PROPN cjel-3474 1289 6 c. c. PROPN cjel-3474 1289 7 gray gray PROPN cjel-3474 1289 8 , , PUNCT cjel-3474 1289 9 the the DET cjel-3474 1289 10 rule rule NOUN cjel-3474 1289 11 against against ADP cjel-3474 1289 12 perpetuities perpetuity NOUN cjel-3474 1289 13 § § PROPN cjel-3474 1289 14 201 201 NUM cjel-3474 1289 15 ( ( PUNCT cjel-3474 1289 16 4th 4th ADJ cjel-3474 1289 17 ed ed NOUN cjel-3474 1289 18 . . PROPN cjel-3474 1289 19 1942 1942 NUM cjel-3474 1289 20 ) ) PUNCT cjel-3474 1289 21 . . PUNCT cjel-3474 1290 1 concerns concern NOUN cjel-3474 1290 2 about about ADP cjel-3474 1290 3 “ " PUNCT cjel-3474 1290 4 dead dead ADJ cjel-3474 1290 5 hand hand NOUN cjel-3474 1290 6 ” " PUNCT cjel-3474 1290 7 control control NOUN cjel-3474 1290 8 of of ADP cjel-3474 1290 9 land land NOUN cjel-3474 1290 10 use use NOUN cjel-3474 1290 11 decisions decision NOUN cjel-3474 1290 12 led lead VERB cjel-3474 1290 13 to to ADP cjel-3474 1290 14 the the DET cjel-3474 1290 15 rule rule NOUN cjel-3474 1290 16 against against ADP cjel-3474 1290 17 perpetuities perpetuity NOUN cjel-3474 1290 18 and and CCONJ cjel-3474 1290 19 the the DET cjel-3474 1290 20 rule rule NOUN cjel-3474 1290 21 against against ADP cjel-3474 1290 22 restraints restraint NOUN cjel-3474 1290 23 on on ADP cjel-3474 1290 24 alienation alienation NOUN cjel-3474 1290 25 . . PUNCT cjel-3474 1291 1 see see VERB cjel-3474 1291 2 restatement restatement NOUN cjel-3474 1291 3 ( ( PUNCT cjel-3474 1291 4 third third ADJ cjel-3474 1291 5 ) ) PUNCT cjel-3474 1291 6 of of ADP cjel-3474 1291 7 prop prop NOUN cjel-3474 1291 8 . . PUNCT cjel-3474 1292 1 : : PUNCT cjel-3474 1292 2 servitudes servitude NOUN cjel-3474 1292 3 § § PROPN cjel-3474 1292 4 3.3 3.3 NUM cjel-3474 1292 5 cmt cmt NOUN cjel-3474 1292 6 . . PUNCT cjel-3474 1293 1 b b X cjel-3474 1293 2 ( ( PUNCT cjel-3474 1293 3 2000 2000 NUM cjel-3474 1293 4 ) ) PUNCT cjel-3474 1293 5 . . PUNCT cjel-3474 1294 1 214 214 NUM cjel-3474 1294 2 . . PUNCT cjel-3474 1295 1 see see VERB cjel-3474 1295 2 owley owley NOUN cjel-3474 1295 3 , , PUNCT cjel-3474 1295 4 supra supra PROPN cjel-3474 1295 5 note note NOUN cjel-3474 1295 6 2 2 NUM cjel-3474 1295 7 ( ( PUNCT cjel-3474 1295 8 arguing argue VERB cjel-3474 1295 9 for for ADP cjel-3474 1295 10 renewable renewable ADJ cjel-3474 1295 11 term term NOUN cjel-3474 1295 12 conservation conservation NOUN cjel-3474 1295 13 easements easement NOUN cjel-3474 1295 14 ) ) PUNCT cjel-3474 1295 15 ; ; PUNCT cjel-3474 1295 16 bray bray NOUN cjel-3474 1295 17 , , PUNCT cjel-3474 1295 18 supra supra PROPN cjel-3474 1295 19 note note NOUN cjel-3474 1295 20 1 1 NUM cjel-3474 1295 21 , , PUNCT cjel-3474 1295 22 at at ADP cjel-3474 1295 23 144 144 NUM cjel-3474 1295 24 ( ( PUNCT cjel-3474 1295 25 noting note VERB cjel-3474 1295 26 that that SCONJ cjel-3474 1295 27 if if SCONJ cjel-3474 1295 28 the the DET cjel-3474 1295 29 tax tax NOUN cjel-3474 1295 30 law law NOUN cjel-3474 1295 31 allowed allow VERB cjel-3474 1295 32 a a DET cjel-3474 1295 33 deduction deduction NOUN cjel-3474 1295 34 for for ADP cjel-3474 1295 35 term term NOUN cjel-3474 1295 36 conservation conservation NOUN cjel-3474 1295 37 easements easement NOUN cjel-3474 1295 38 “ " PUNCT cjel-3474 1295 39 it it PRON cjel-3474 1295 40 is be AUX cjel-3474 1295 41 possible possible ADJ cjel-3474 1295 42 — — PUNCT cjel-3474 1295 43 though though SCONJ cjel-3474 1295 44 by by ADP cjel-3474 1295 45 no no DET cjel-3474 1295 46 means means NOUN cjel-3474 1295 47 certain certain ADJ cjel-3474 1295 48 — — PUNCT cjel-3474 1295 49 that that DET cjel-3474 1295 50 land land NOUN cjel-3474 1295 51 trusts trust NOUN cjel-3474 1295 52 would would AUX cjel-3474 1295 53 be be AUX cjel-3474 1295 54 able able ADJ cjel-3474 1295 55 to to PART cjel-3474 1295 56 acquire acquire VERB cjel-3474 1295 57 and and CCONJ cjel-3474 1295 58 protect protect VERB cjel-3474 1295 59 land land NOUN cjel-3474 1295 60 at at ADP cjel-3474 1295 61 rates rate NOUN cjel-3474 1295 62 similar similar ADJ cjel-3474 1295 63 to to ADP cjel-3474 1295 64 the the DET cjel-3474 1295 65 present present NOUN cjel-3474 1295 66 . . PUNCT cjel-3474 1295 67 ” " PUNCT cjel-3474 1295 68 ) ) PUNCT cjel-3474 1295 69 . . PUNCT cjel-3474 1296 1 215 215 NUM cjel-3474 1296 2 . . X cjel-3474 1296 3 see see VERB cjel-3474 1296 4 pidot pidot NOUN cjel-3474 1296 5 , , PUNCT cjel-3474 1296 6 supra supra PROPN cjel-3474 1296 7 note note PROPN cjel-3474 1296 8 14 14 NUM cjel-3474 1296 9 , , PUNCT cjel-3474 1296 10 at at ADP cjel-3474 1296 11 23 23 NUM cjel-3474 1296 12 ( ( PUNCT cjel-3474 1296 13 noting note VERB cjel-3474 1296 14 that that SCONJ cjel-3474 1296 15 even even ADV cjel-3474 1296 16 if if SCONJ cjel-3474 1296 17 state state NOUN cjel-3474 1296 18 attorneys attorney NOUN cjel-3474 1296 19 general general ADJ cjel-3474 1296 20 are be AUX cjel-3474 1296 21 empowered empower VERB cjel-3474 1296 22 to to PART cjel-3474 1296 23 enforce enforce VERB cjel-3474 1296 24 the the DET cjel-3474 1296 25 perpetuity perpetuity NOUN cjel-3474 1296 26 requirement requirement NOUN cjel-3474 1296 27 by by ADP cjel-3474 1296 28 virtue virtue NOUN cjel-3474 1296 29 of of ADP cjel-3474 1296 30 charitable charitable ADJ cjel-3474 1296 31 trust trust NOUN cjel-3474 1296 32 law law NOUN cjel-3474 1296 33 , , PUNCT cjel-3474 1296 34 “ " PUNCT cjel-3474 1296 35 many many ADJ cjel-3474 1296 36 state state NOUN cjel-3474 1296 37 conservation conservation NOUN cjel-3474 1296 38 easement easement NOUN cjel-3474 1296 39 laws law NOUN cjel-3474 1296 40 fail fail VERB cjel-3474 1296 41 to to PART cjel-3474 1296 42 address address VERB cjel-3474 1296 43 this this DET cjel-3474 1296 44 issue issue NOUN cjel-3474 1296 45 or or CCONJ cjel-3474 1296 46 do do VERB cjel-3474 1296 47 so so ADV cjel-3474 1296 48 ambiguously ambiguously ADV cjel-3474 1296 49 . . PUNCT cjel-3474 1296 50 . . PUNCT cjel-3474 1296 51 . . PUNCT cjel-3474 1297 1 . . PUNCT cjel-3474 1298 1 for for SCONJ cjel-3474 1298 2 the the DET cjel-3474 1298 3 attorney attorney NOUN cjel-3474 1298 4 general general NOUN cjel-3474 1298 5 to to PART cjel-3474 1298 6 become become VERB cjel-3474 1298 7 involved involved ADJ cjel-3474 1298 8 there there PRON cjel-3474 1298 9 must must AUX cjel-3474 1298 10 be be AUX cjel-3474 1298 11 a a DET cjel-3474 1298 12 system system NOUN cjel-3474 1298 13 for for ADP cjel-3474 1298 14 publicly publicly ADV cjel-3474 1298 15 tracking track VERB cjel-3474 1298 16 conservation conservation NOUN cjel-3474 1298 17 easements easement NOUN cjel-3474 1298 18 . . PUNCT cjel-3474 1298 19 . . PUNCT cjel-3474 1298 20 . . PUNCT cjel-3474 1298 21 . . PUNCT cjel-3474 1299 1 [ [ X cjel-3474 1299 2 and and CCONJ cjel-3474 1299 3 ] ] X cjel-3474 1299 4 even even ADV cjel-3474 1299 5 if if SCONJ cjel-3474 1299 6 a a DET cjel-3474 1299 7 conservation conservation NOUN cjel-3474 1299 8 easement easement NOUN cjel-3474 1299 9 is be AUX cjel-3474 1299 10 abandoned abandon VERB cjel-3474 1299 11 , , PUNCT cjel-3474 1299 12 the the DET cjel-3474 1299 13 attorney attorney NOUN cjel-3474 1299 14 general general NOUN cjel-3474 1299 15 may may AUX cjel-3474 1299 16 decide decide VERB cjel-3474 1299 17 that that SCONJ cjel-3474 1299 18 enforcing enforce VERB cjel-3474 1299 19 an an DET cjel-3474 1299 20 easement easement NOUN cjel-3474 1299 21 is be AUX cjel-3474 1299 22 not not PART cjel-3474 1299 23 a a DET cjel-3474 1299 24 priority priority NOUN cjel-3474 1299 25 if if SCONJ cjel-3474 1299 26 the the DET cjel-3474 1299 27 public public NOUN cjel-3474 1299 28 had have VERB cjel-3474 1299 29 no no DET cjel-3474 1299 30 involvement involvement NOUN cjel-3474 1299 31 in in ADP cjel-3474 1299 32 its its PRON cjel-3474 1299 33 creation creation NOUN cjel-3474 1299 34 . . PUNCT cjel-3474 1299 35 ” " PUNCT cjel-3474 1299 36 ) ) PUNCT cjel-3474 1299 37 ; ; PUNCT cjel-3474 1299 38 bray bray NOUN cjel-3474 1299 39 , , PUNCT cjel-3474 1299 40 supra supra PROPN cjel-3474 1299 41 note note NOUN cjel-3474 1299 42 1 1 NUM cjel-3474 1299 43 , , PUNCT cjel-3474 1299 44 at at ADP cjel-3474 1299 45 138 138 NUM cjel-3474 1299 46 ( ( PUNCT cjel-3474 1299 47 referring refer VERB cjel-3474 1299 48 to to ADP cjel-3474 1299 49 easements easement NOUN cjel-3474 1299 50 as as ADP cjel-3474 1299 51 “ " PUNCT cjel-3474 1299 52 facially facially ADV cjel-3474 1299 53 permanent permanent ADJ cjel-3474 1299 54 ” " PUNCT cjel-3474 1299 55 ) ) PUNCT cjel-3474 1299 56 ; ; PUNCT cjel-3474 1299 57 james james PROPN cjel-3474 1299 58 l. l. PROPN cjel-3474 1299 59 olmsted olmsted PROPN cjel-3474 1299 60 , , PUNCT cjel-3474 1299 61 capturing capture VERB cjel-3474 1299 62 the the DET cjel-3474 1299 63 value value NOUN cjel-3474 1299 64 of of ADP cjel-3474 1299 65 appreciated appreciated ADJ cjel-3474 1299 66 development development NOUN cjel-3474 1299 67 rights right NOUN cjel-3474 1299 68 on on ADP cjel-3474 1299 69 conservation conservation NOUN cjel-3474 1299 70 easement easement NOUN cjel-3474 1299 71 termination termination NOUN cjel-3474 1299 72 , , PUNCT cjel-3474 1299 73 30 30 NUM cjel-3474 1299 74 environs environ NOUN cjel-3474 1299 75 envtl envtl NOUN cjel-3474 1299 76 . . PUNCT cjel-3474 1300 1 l. l. PROPN cjel-3474 1300 2 & & CCONJ cjel-3474 1300 3 pol’y pol’y PROPN cjel-3474 1300 4 j. j. PROPN cjel-3474 1300 5 39 39 NUM cjel-3474 1300 6 , , PUNCT cjel-3474 1300 7 46–47 46–47 NUM cjel-3474 1300 8 ( ( PUNCT cjel-3474 1300 9 2006 2006 NUM cjel-3474 1300 10 ) ) PUNCT cjel-3474 1300 11 ( ( PUNCT cjel-3474 1300 12 noting note VERB cjel-3474 1300 13 that that SCONJ cjel-3474 1300 14 “ " PUNCT cjel-3474 1300 15 [ [ X cjel-3474 1300 16 w]e w]e NOUN cjel-3474 1300 17 can can AUX cjel-3474 1300 18 not not PART cjel-3474 1300 19 be be AUX cjel-3474 1300 20 sure sure ADJ cjel-3474 1300 21 that that SCONJ cjel-3474 1300 22 every every PRON cjel-3474 1300 23 , , PUNCT cjel-3474 1300 24 if if SCONJ cjel-3474 1300 25 any any DET cjel-3474 1300 26 , , PUNCT cjel-3474 1300 27 ‘ ' PUNCT cjel-3474 1300 28 perpetual perpetual ADJ cjel-3474 1300 29 ’ ' PUNCT cjel-3474 1300 30 conservation conservation NOUN cjel-3474 1300 31 easement easement NOUN cjel-3474 1300 32 will will AUX cjel-3474 1300 33 last last VERB cjel-3474 1300 34 for for ADP cjel-3474 1300 35 perpetuity perpetuity NOUN cjel-3474 1300 36 . . PUNCT cjel-3474 1301 1 quite quite ADV cjel-3474 1301 2 to to ADP cjel-3474 1301 3 the the DET cjel-3474 1301 4 contrary contrary NOUN cjel-3474 1301 5 , , PUNCT cjel-3474 1301 6 we we PRON cjel-3474 1301 7 can can AUX cjel-3474 1301 8 be be AUX cjel-3474 1301 9 sure sure ADJ cjel-3474 1301 10 that that SCONJ cjel-3474 1301 11 every every DET cjel-3474 1301 12 conservation conservation NOUN cjel-3474 1301 13 easement easement NOUN cjel-3474 1301 14 ever ever ADV cjel-3474 1301 15 drafted draft VERB cjel-3474 1301 16 will will AUX cjel-3474 1301 17 eventually eventually ADV cjel-3474 1301 18 terminate terminate VERB cjel-3474 1301 19 or or CCONJ cjel-3474 1301 20 require require VERB cjel-3474 1301 21 amendment amendment NOUN cjel-3474 1301 22 . . PUNCT cjel-3474 1301 23 ” " PUNCT cjel-3474 1301 24 ) ) PUNCT cjel-3474 1302 1 ; ; PUNCT cjel-3474 1302 2 see see VERB cjel-3474 1302 3 also also ADV cjel-3474 1302 4 owley owley NOUN cjel-3474 1302 5 , , PUNCT cjel-3474 1302 6 supra supra PROPN cjel-3474 1302 7 note note NOUN cjel-3474 1302 8 2 2 NUM cjel-3474 1302 9 , , PUNCT cjel-3474 1302 10 at at ADP cjel-3474 1302 11 155–61 155–61 NUM cjel-3474 1302 12 ( ( PUNCT cjel-3474 1302 13 discussing discuss VERB cjel-3474 1302 14 whether whether SCONJ cjel-3474 1302 15 conservation conservation NOUN cjel-3474 1302 16 easements easement NOUN cjel-3474 1302 17 are be AUX cjel-3474 1302 18 too too ADV cjel-3474 1302 19 easily easily ADV cjel-3474 1302 20 changed change VERB cjel-3474 1302 21 ) ) PUNCT cjel-3474 1302 22 . . PUNCT cjel-3474 1303 1 2012 2012 NUM cjel-3474 1303 2 ] ] PUNCT cjel-3474 1303 3 the the DET cjel-3474 1303 4 conservation conservation NOUN cjel-3474 1303 5 easement easement ADJ cjel-3474 1303 6 tax tax NOUN cjel-3474 1303 7 expenditure expenditure NOUN cjel-3474 1303 8 55 55 NUM cjel-3474 1303 9     SPACE cjel-3474 1303 10 although although SCONJ cjel-3474 1303 11 many many ADJ cjel-3474 1303 12 factors factor NOUN cjel-3474 1303 13 are be AUX cjel-3474 1303 14 involved involve VERB cjel-3474 1303 15 , , PUNCT cjel-3474 1303 16 at at ADP cjel-3474 1303 17 bottom bottom NOUN cjel-3474 1303 18 , , PUNCT cjel-3474 1303 19 the the DET cjel-3474 1303 20 perpetuity perpetuity NOUN cjel-3474 1303 21 of of ADP cjel-3474 1303 22 an an DET cjel-3474 1303 23 easement easement NOUN cjel-3474 1303 24 depends depend VERB cjel-3474 1303 25 upon upon SCONJ cjel-3474 1303 26 the the DET cjel-3474 1303 27 easement easement ADJ cjel-3474 1303 28 holder holder NOUN cjel-3474 1303 29 ’s ’s PART cjel-3474 1303 30 willingness willingness NOUN cjel-3474 1303 31 to to PART cjel-3474 1303 32 enforce enforce VERB cjel-3474 1303 33 its its PRON cjel-3474 1303 34 property property NOUN cjel-3474 1303 35 right right NOUN cjel-3474 1303 36 . . PUNCT cjel-3474 1304 1 to to ADP cjel-3474 1304 2 the the DET cjel-3474 1304 3 extent extent NOUN cjel-3474 1304 4 the the DET cjel-3474 1304 5 affected affected ADJ cjel-3474 1304 6 parties party NOUN cjel-3474 1304 7 mutually mutually ADV cjel-3474 1304 8 agree agree VERB cjel-3474 1304 9 ( ( PUNCT cjel-3474 1304 10 formally formally ADV cjel-3474 1304 11 or or CCONJ cjel-3474 1304 12 informally informally ADV cjel-3474 1304 13 ) ) PUNCT cjel-3474 1304 14 to to ADP cjel-3474 1304 15 a a DET cjel-3474 1304 16 changed change VERB cjel-3474 1304 17 land land NOUN cjel-3474 1304 18 use use NOUN cjel-3474 1304 19 , , PUNCT cjel-3474 1304 20 absent absent ADJ cjel-3474 1304 21 a a DET cjel-3474 1304 22 costly costly ADJ cjel-3474 1304 23 intervention intervention NOUN cjel-3474 1304 24 by by ADP cjel-3474 1304 25 the the DET cjel-3474 1304 26 state state NOUN cjel-3474 1304 27 , , PUNCT cjel-3474 1304 28 the the DET cjel-3474 1304 29 perpetual perpetual ADJ cjel-3474 1304 30 easement easement NOUN cjel-3474 1304 31 may may AUX cjel-3474 1304 32 be be AUX cjel-3474 1304 33 altered alter VERB cjel-3474 1304 34 as as ADP cjel-3474 1304 35 a a DET cjel-3474 1304 36 practical practical ADJ cjel-3474 1304 37 matter.216 matter.216 NOUN cjel-3474 1304 38 the the DET cjel-3474 1304 39 above above ADJ cjel-3474 1304 40 arguments argument NOUN cjel-3474 1304 41 point point VERB cjel-3474 1304 42 to to ADP cjel-3474 1304 43 the the DET cjel-3474 1304 44 importance importance NOUN cjel-3474 1304 45 of of ADP cjel-3474 1304 46 the the DET cjel-3474 1304 47 integrity integrity NOUN cjel-3474 1304 48 and and CCONJ cjel-3474 1304 49 solvency solvency NOUN cjel-3474 1304 50 of of ADP cjel-3474 1304 51 the the DET cjel-3474 1304 52 easement easement ADJ cjel-3474 1304 53 holder holder NOUN cjel-3474 1304 54 . . PUNCT cjel-3474 1305 1 currently currently ADV cjel-3474 1305 2 , , PUNCT cjel-3474 1305 3 not not PART cjel-3474 1305 4 much much ADJ cjel-3474 1305 5 is be AUX cjel-3474 1305 6 required require VERB cjel-3474 1305 7 of of ADP cjel-3474 1305 8 an an DET cjel-3474 1305 9 eligible eligible ADJ cjel-3474 1305 10 ( ( PUNCT cjel-3474 1305 11 nongovernment nongovernment NOUN cjel-3474 1305 12 ) ) PUNCT cjel-3474 1305 13 donee donee NOUN cjel-3474 1305 14 . . PUNCT cjel-3474 1306 1 like like ADP cjel-3474 1306 2 others other NOUN cjel-3474 1306 3 qualified qualified ADJ cjel-3474 1306 4 under under ADP cjel-3474 1306 5 section section NOUN cjel-3474 1306 6 501(c)(3 501(c)(3 NOUN cjel-3474 1306 7 ) ) PUNCT cjel-3474 1306 8 of of ADP cjel-3474 1306 9 the the DET cjel-3474 1306 10 code code NOUN cjel-3474 1306 11 , , PUNCT cjel-3474 1306 12 qualified qualified ADJ cjel-3474 1306 13 donees donee NOUN cjel-3474 1306 14 must must AUX cjel-3474 1306 15 meet meet VERB cjel-3474 1306 16 standard standard ADJ cjel-3474 1306 17 requirements,217 requirements,217 PROPN cjel-3474 1306 18 including include VERB cjel-3474 1306 19 filing file VERB cjel-3474 1306 20 annual annual ADJ cjel-3474 1306 21 information information NOUN cjel-3474 1306 22 returns.218 returns.218 NOUN cjel-3474 1306 23 they they PRON cjel-3474 1306 24 must must AUX cjel-3474 1306 25 also also ADV cjel-3474 1306 26 meet meet VERB cjel-3474 1306 27 the the DET cjel-3474 1306 28 commitment commitment NOUN cjel-3474 1306 29 and and CCONJ cjel-3474 1306 30 resources resource NOUN cjel-3474 1306 31 test test NOUN cjel-3474 1306 32 of of ADP cjel-3474 1306 33 the the DET cjel-3474 1306 34 regulations regulation NOUN cjel-3474 1306 35 — — PUNCT cjel-3474 1306 36 namely namely ADV cjel-3474 1306 37 , , PUNCT cjel-3474 1306 38 the the DET cjel-3474 1306 39 organization organization NOUN cjel-3474 1306 40 must must AUX cjel-3474 1306 41 “ " PUNCT cjel-3474 1306 42 have have VERB cjel-3474 1306 43 a a DET cjel-3474 1306 44 commitment commitment NOUN cjel-3474 1306 45 to to PART cjel-3474 1306 46 protect protect VERB cjel-3474 1306 47 the the DET cjel-3474 1306 48 conservation conservation NOUN cjel-3474 1306 49 purposes purpose NOUN cjel-3474 1306 50 of of ADP cjel-3474 1306 51 the the DET cjel-3474 1306 52 donation donation NOUN cjel-3474 1306 53 , , PUNCT cjel-3474 1306 54 and and CCONJ cjel-3474 1306 55 have have VERB cjel-3474 1306 56 the the DET cjel-3474 1306 57 resources resource NOUN cjel-3474 1306 58 to to PART cjel-3474 1306 59 enforce enforce VERB cjel-3474 1306 60 the the DET cjel-3474 1306 61 restrictions restriction NOUN cjel-3474 1306 62 . . PUNCT cjel-3474 1307 1 ”219 ”219 VERB cjel-3474 1307 2 however however ADV cjel-3474 1307 3 , , PUNCT cjel-3474 1307 4 the the DET cjel-3474 1307 5 commitment commitment NOUN cjel-3474 1307 6 test test NOUN cjel-3474 1307 7 may may AUX cjel-3474 1307 8 be be AUX cjel-3474 1307 9 satisfied satisfy VERB cjel-3474 1307 10 by by ADP cjel-3474 1307 11 including include VERB cjel-3474 1307 12 appropriate appropriate ADJ cjel-3474 1307 13 language language NOUN cjel-3474 1307 14 in in ADP cjel-3474 1307 15 the the DET cjel-3474 1307 16 organization organization NOUN cjel-3474 1307 17 ’s ’s PART cjel-3474 1307 18 articles article NOUN cjel-3474 1307 19 of of ADP cjel-3474 1307 20 incorporation,220 incorporation,220 ADP cjel-3474 1307 21 leading lead VERB cjel-3474 1307 22 one one NUM cjel-3474 1307 23 commentator commentator NOUN cjel-3474 1307 24 to to PART cjel-3474 1307 25 conclude conclude VERB cjel-3474 1307 26 that that SCONJ cjel-3474 1307 27 it it PRON cjel-3474 1307 28 “ " PUNCT cjel-3474 1307 29 can can AUX cjel-3474 1307 30 be be AUX cjel-3474 1307 31 a a DET cjel-3474 1307 32 mirage mirage NOUN cjel-3474 1307 33 . . PUNCT cjel-3474 1308 1 ”221 ”221 PUNCT cjel-3474 1309 1 the the DET cjel-3474 1309 2 resources resource NOUN cjel-3474 1309 3 test test NOUN cjel-3474 1309 4 is be AUX cjel-3474 1309 5 generic generic ADJ cjel-3474 1309 6 ; ; PUNCT cjel-3474 1309 7 no no DET cjel-3474 1309 8 set set NOUN cjel-3474 1309 9 aside aside ADV cjel-3474 1309 10 of of ADP cjel-3474 1309 11 funds fund NOUN cjel-3474 1309 12 is be AUX cjel-3474 1309 13 required.222 required.222 ADJ cjel-3474 1309 14 more more ADJ cjel-3474 1309 15 could could AUX cjel-3474 1309 16 be be AUX cjel-3474 1309 17 done do VERB cjel-3474 1309 18 to to PART cjel-3474 1309 19 monitor monitor VERB cjel-3474 1309 20 the the DET cjel-3474 1309 21 effectiveness effectiveness NOUN cjel-3474 1309 22 and and CCONJ cjel-3474 1309 23 viability viability NOUN cjel-3474 1309 24 of of ADP cjel-3474 1309 25 conservation conservation NOUN cjel-3474 1309 26 organizations organization NOUN cjel-3474 1309 27 . . PUNCT cjel-3474 1310 1 although although SCONJ cjel-3474 1310 2 private private ADJ cjel-3474 1310 3 efforts effort NOUN cjel-3474 1310 4 to to PART cjel-3474 1310 5 buttress buttress VERB cjel-3474 1310 6 land land NOUN cjel-3474 1310 7 trusts trust NOUN cjel-3474 1310 8 have have AUX cjel-3474 1310 9 made make VERB cjel-3474 1310 10 significant significant ADJ cjel-3474 1310 11 strides stride NOUN cjel-3474 1310 12 in in ADP cjel-3474 1310 13 recent recent ADJ cjel-3474 1310 14 years,223 years,223 NOUN cjel-3474 1310 15 some some DET cjel-3474 1310 16 216 216 NUM cjel-3474 1310 17 . . PUNCT cjel-3474 1311 1 further far ADV cjel-3474 1311 2 , , PUNCT cjel-3474 1311 3 although although SCONJ cjel-3474 1311 4 credit credit NOUN cjel-3474 1311 5 - - PUNCT cjel-3474 1311 6 eligible eligible ADJ cjel-3474 1311 7 easements easement NOUN cjel-3474 1311 8 should should AUX cjel-3474 1311 9 be be AUX cjel-3474 1311 10 perpetual perpetual ADJ cjel-3474 1311 11 , , PUNCT cjel-3474 1311 12 modifications modification NOUN cjel-3474 1311 13 to to ADP cjel-3474 1311 14 easements easement NOUN cjel-3474 1311 15 should should AUX cjel-3474 1311 16 not not PART cjel-3474 1311 17 be be AUX cjel-3474 1311 18 viewed view VERB cjel-3474 1311 19 with with ADP cjel-3474 1311 20 inherent inherent ADJ cjel-3474 1311 21 suspicion suspicion NOUN cjel-3474 1311 22 . . PUNCT cjel-3474 1312 1 as as SCONJ cjel-3474 1312 2 commentators commentator NOUN cjel-3474 1312 3 have have AUX cjel-3474 1312 4 noted note VERB cjel-3474 1312 5 , , PUNCT cjel-3474 1312 6 easements easement NOUN cjel-3474 1312 7 may may AUX cjel-3474 1312 8 be be AUX cjel-3474 1312 9 drafted draft VERB cjel-3474 1312 10 to to PART cjel-3474 1312 11 allow allow VERB cjel-3474 1312 12 for for ADP cjel-3474 1312 13 amendments amendment NOUN cjel-3474 1312 14 that that PRON cjel-3474 1312 15 facilitate facilitate VERB cjel-3474 1312 16 conservation conservation NOUN cjel-3474 1312 17 . . PUNCT cjel-3474 1313 1 susan susan PROPN cjel-3474 1313 2 n. n. PROPN cjel-3474 1313 3 gary gary PROPN cjel-3474 1313 4 , , PUNCT cjel-3474 1313 5 the the DET cjel-3474 1313 6 problems problem NOUN cjel-3474 1313 7 of of ADP cjel-3474 1313 8 donor donor NOUN cjel-3474 1313 9 intent intent NOUN cjel-3474 1313 10 : : PUNCT cjel-3474 1313 11 interpretation interpretation NOUN cjel-3474 1313 12 , , PUNCT cjel-3474 1313 13 enforcement enforcement NOUN cjel-3474 1313 14 , , PUNCT cjel-3474 1313 15 and and CCONJ cjel-3474 1313 16 doing do VERB cjel-3474 1313 17 the the DET cjel-3474 1313 18 right right ADJ cjel-3474 1313 19 thing thing NOUN cjel-3474 1313 20 , , PUNCT cjel-3474 1313 21 85 85 NUM cjel-3474 1313 22 chi.-kent chi.-kent PROPN cjel-3474 1313 23 l. l. PROPN cjel-3474 1313 24 rev rev PROPN cjel-3474 1313 25 . . PROPN cjel-3474 1313 26 977 977 NUM cjel-3474 1313 27 , , PUNCT cjel-3474 1313 28 1037–38 1037–38 NUM cjel-3474 1313 29 ( ( PUNCT cjel-3474 1313 30 2010 2010 NUM cjel-3474 1313 31 ) ) PUNCT cjel-3474 1313 32 ( ( PUNCT cjel-3474 1313 33 describing describe VERB cjel-3474 1313 34 amendment amendment NOUN cjel-3474 1313 35 provisions provision NOUN cjel-3474 1313 36 and and CCONJ cjel-3474 1313 37 the the DET cjel-3474 1313 38 land land NOUN cjel-3474 1313 39 trust trust PROPN cjel-3474 1313 40 alliance alliance NOUN cjel-3474 1313 41 ’s ’s PART cjel-3474 1313 42 recommendation recommendation NOUN cjel-3474 1313 43 of of ADP cjel-3474 1313 44 their their PRON cjel-3474 1313 45 inclusion inclusion NOUN cjel-3474 1313 46 in in ADP cjel-3474 1313 47 conservation conservation NOUN cjel-3474 1313 48 easement easement NOUN cjel-3474 1313 49 agreements agreement NOUN cjel-3474 1313 50 ) ) PUNCT cjel-3474 1313 51 ; ; PUNCT cjel-3474 1313 52 nancy nancy PROPN cjel-3474 1313 53 a. a. PROPN cjel-3474 1313 54 mclaughlin mclaughlin PROPN cjel-3474 1313 55 & & CCONJ cjel-3474 1313 56 benjamin benjamin PROPN cjel-3474 1313 57 machlis machlis PROPN cjel-3474 1313 58 , , PUNCT cjel-3474 1313 59 amending amend VERB cjel-3474 1313 60 and and CCONJ cjel-3474 1313 61 terminating terminate VERB cjel-3474 1313 62 perpetual perpetual ADJ cjel-3474 1313 63 conservation conservation NOUN cjel-3474 1313 64 easements easement NOUN cjel-3474 1313 65 , , PUNCT cjel-3474 1313 66 prob prob PROPN cjel-3474 1313 67 . . PROPN cjel-3474 1313 68 & & CCONJ cjel-3474 1313 69 prop prop PROPN cjel-3474 1313 70 . . PROPN cjel-3474 1313 71 , , PUNCT cjel-3474 1313 72 july july PROPN cjel-3474 1313 73 – – PUNCT cjel-3474 1313 74 aug aug PROPN cjel-3474 1313 75 . . PROPN cjel-3474 1313 76 2009 2009 NUM cjel-3474 1313 77 , , PUNCT cjel-3474 1313 78 at at ADP cjel-3474 1313 79 52 52 NUM cjel-3474 1313 80 , , PUNCT cjel-3474 1313 81 56 56 NUM cjel-3474 1313 82 ( ( PUNCT cjel-3474 1313 83 noting note VERB cjel-3474 1313 84 that that SCONJ cjel-3474 1313 85 “ " PUNCT cjel-3474 1313 86 land land NOUN cjel-3474 1313 87 trusts trust NOUN cjel-3474 1313 88 should should AUX cjel-3474 1313 89 negotiate negotiate VERB cjel-3474 1313 90 for for ADP cjel-3474 1313 91 the the DET cjel-3474 1313 92 inclusion inclusion NOUN cjel-3474 1313 93 of of ADP cjel-3474 1313 94 a a DET cjel-3474 1313 95 standard standard ADJ cjel-3474 1313 96 amendment amendment NOUN cjel-3474 1313 97 provision provision NOUN cjel-3474 1313 98 . . PUNCT cjel-3474 1313 99 ” " PUNCT cjel-3474 1313 100 ) ) PUNCT cjel-3474 1313 101 . . PUNCT cjel-3474 1314 1 217 217 NUM cjel-3474 1314 2 . . PUNCT cjel-3474 1314 3 i.r.c i.r.c NOUN cjel-3474 1314 4 . . PUNCT cjel-3474 1315 1 § § PROPN cjel-3474 1315 2 501(c)(3 501(c)(3 NUM cjel-3474 1315 3 ) ) PUNCT cjel-3474 1315 4 ( ( PUNCT cjel-3474 1315 5 2006 2006 NUM cjel-3474 1315 6 ) ) PUNCT cjel-3474 1315 7 ( ( PUNCT cjel-3474 1315 8 setting set VERB cjel-3474 1315 9 forth forth ADP cjel-3474 1315 10 rules rule NOUN cjel-3474 1315 11 requiring require VERB cjel-3474 1315 12 tax tax NOUN cjel-3474 1315 13 exempt exempt ADJ cjel-3474 1315 14 organizations organization NOUN cjel-3474 1315 15 to to PART cjel-3474 1315 16 meet meet VERB cjel-3474 1315 17 specific specific ADJ cjel-3474 1315 18 purposes purpose NOUN cjel-3474 1315 19 and and CCONJ cjel-3474 1315 20 prohibiting prohibit VERB cjel-3474 1315 21 the the DET cjel-3474 1315 22 inurement inurement NOUN cjel-3474 1315 23 of of ADP cjel-3474 1315 24 private private ADJ cjel-3474 1315 25 shareholders shareholder NOUN cjel-3474 1315 26 , , PUNCT cjel-3474 1315 27 substantial substantial ADJ cjel-3474 1315 28 lobbying lobbying NOUN cjel-3474 1315 29 , , PUNCT cjel-3474 1315 30 and and CCONJ cjel-3474 1315 31 political political ADJ cjel-3474 1315 32 activity activity NOUN cjel-3474 1315 33 ) ) PUNCT cjel-3474 1315 34 . . PUNCT cjel-3474 1316 1 218 218 NUM cjel-3474 1316 2 . . PUNCT cjel-3474 1316 3 i.r.c i.r.c NOUN cjel-3474 1316 4 . . PUNCT cjel-3474 1317 1 § § PROPN cjel-3474 1317 2 6033 6033 NUM cjel-3474 1317 3 . . PUNCT cjel-3474 1318 1 219 219 NUM cjel-3474 1318 2 . . PUNCT cjel-3474 1319 1 treas treas PROPN cjel-3474 1319 2 . . PUNCT cjel-3474 1320 1 reg reg PROPN cjel-3474 1320 2 . . PUNCT cjel-3474 1321 1 § § PROPN cjel-3474 1321 2 1.170a-14(c)(1 1.170a-14(c)(1 NUM cjel-3474 1321 3 ) ) PUNCT cjel-3474 1321 4 ( ( PUNCT cjel-3474 1321 5 as as SCONJ cjel-3474 1321 6 amended amend VERB cjel-3474 1321 7 in in ADP cjel-3474 1321 8 2009 2009 NUM cjel-3474 1321 9 ) ) PUNCT cjel-3474 1321 10 . . PUNCT cjel-3474 1322 1 220 220 NUM cjel-3474 1322 2 . . PUNCT cjel-3474 1323 1 i i PRON cjel-3474 1323 2 d. d. PROPN cjel-3474 1323 3 221 221 NUM cjel-3474 1323 4 . . PUNCT cjel-3474 1324 1 see see VERB cjel-3474 1324 2 halperin halperin NOUN cjel-3474 1324 3 , , PUNCT cjel-3474 1324 4 supra supra PROPN cjel-3474 1324 5 note note PROPN cjel-3474 1324 6 14 14 NUM cjel-3474 1324 7 , , PUNCT cjel-3474 1324 8 at at ADP cjel-3474 1324 9 36 36 NUM cjel-3474 1324 10 . . PUNCT cjel-3474 1324 11 222 222 NUM cjel-3474 1324 12 . . PUNCT cjel-3474 1325 1 i i PRON cjel-3474 1325 2 d. d. PROPN cjel-3474 1325 3 223 223 NUM cjel-3474 1325 4 . . PUNCT cjel-3474 1326 1 see see VERB cjel-3474 1326 2 , , PUNCT cjel-3474 1326 3 e.g. e.g. ADV cjel-3474 1326 4 , , PUNCT cjel-3474 1326 5 land land NOUN cjel-3474 1326 6 trust trust PROPN cjel-3474 1326 7 alliance alliance PROPN cjel-3474 1326 8 , , PUNCT cjel-3474 1326 9 supra supra PROPN cjel-3474 1326 10 note note PROPN cjel-3474 1326 11 63 63 NUM cjel-3474 1326 12 , , PUNCT cjel-3474 1326 13 at at ADP cjel-3474 1326 14 14 14 NUM cjel-3474 1326 15 - - SYM cjel-3474 1326 16 15 15 NUM cjel-3474 1326 17 ( ( PUNCT cjel-3474 1326 18 noting note VERB cjel-3474 1326 19 that that SCONJ cjel-3474 1326 20 135 135 NUM cjel-3474 1326 21 land land NOUN cjel-3474 1326 22 trusts trust NOUN cjel-3474 1326 23 had have AUX cjel-3474 1326 24 earned earn VERB cjel-3474 1326 25 accreditation accreditation NOUN cjel-3474 1326 26 as as ADP cjel-3474 1326 27 of of ADP cjel-3474 1326 28 september september PROPN cjel-3474 1326 29 2011 2011 NUM cjel-3474 1326 30 , , PUNCT cjel-3474 1326 31 but but CCONJ cjel-3474 1326 32 also also ADV cjel-3474 1326 33 that that SCONJ cjel-3474 1326 34 fifty fifty NUM cjel-3474 1326 35 percent percent NOUN cjel-3474 1326 36 of of ADP cjel-3474 1326 37 land land NOUN cjel-3474 1326 38 is be AUX cjel-3474 1326 39 currently currently ADV cjel-3474 1326 40 protected protect VERB cjel-3474 1326 41 by by ADP cjel-3474 1326 42 non non ADJ cjel-3474 1326 43 - - ADJ cjel-3474 1326 44 accredited accredited ADJ cjel-3474 1326 45 land land NOUN cjel-3474 1326 46 trusts trust NOUN cjel-3474 1326 47 , , PUNCT cjel-3474 1326 48 and and CCONJ cjel-3474 1326 49 thirty thirty NUM cjel-3474 1326 50 - - PUNCT cjel-3474 1326 51 eight eight NUM cjel-3474 1326 52 percent percent NOUN cjel-3474 1326 53 of of ADP cjel-3474 1326 54 land land NOUN cjel-3474 1326 55 is be AUX cjel-3474 1326 56 protected protect VERB cjel-3474 1326 57 by by ADP cjel-3474 1326 58 the the DET cjel-3474 1326 59 nature nature NOUN cjel-3474 1326 60 conservancy conservancy NOUN cjel-3474 1326 61 , , PUNCT cjel-3474 1326 62 a a DET cjel-3474 1326 63 current current ADJ cjel-3474 1326 64 applicant applicant NOUN cjel-3474 1326 65 ) ) PUNCT cjel-3474 1326 66 ; ; PUNCT cjel-3474 1326 67 see see VERB cjel-3474 1326 68 also also ADV cjel-3474 1326 69 supra supra ADJ cjel-3474 1326 70 note note NOUN cjel-3474 1326 71 106 106 NUM cjel-3474 1326 72 . . PUNCT cjel-3474 1327 1 56 56 NUM cjel-3474 1327 2 columbia columbia PROPN cjel-3474 1327 3 journal journal PROPN cjel-3474 1327 4 of of ADP cjel-3474 1327 5 environmental environmental ADJ cjel-3474 1327 6 law law NOUN cjel-3474 1328 1 [ [ X cjel-3474 1328 2 vol vol NOUN cjel-3474 1328 3 . . PUNCT cjel-3474 1329 1 37:1 37:1 NUM cjel-3474 1329 2     SPACE cjel-3474 1329 3 legal legal ADJ cjel-3474 1329 4 change change NOUN cjel-3474 1329 5 regarding regard VERB cjel-3474 1329 6 donee donee NOUN cjel-3474 1329 7 eligibility eligibility NOUN cjel-3474 1329 8 is be AUX cjel-3474 1329 9 also also ADV cjel-3474 1329 10 warranted warrant VERB cjel-3474 1329 11 . . PUNCT cjel-3474 1330 1 a a DET cjel-3474 1330 2 rule rule NOUN cjel-3474 1330 3 could could AUX cjel-3474 1330 4 , , PUNCT cjel-3474 1330 5 and and CCONJ cjel-3474 1330 6 should should AUX cjel-3474 1330 7 , , PUNCT cjel-3474 1330 8 be be AUX cjel-3474 1330 9 adopted adopt VERB cjel-3474 1330 10 that that PRON cjel-3474 1330 11 suspends suspend VERB cjel-3474 1330 12 a a DET cjel-3474 1330 13 land land NOUN cjel-3474 1330 14 trust trust NOUN cjel-3474 1330 15 ’s ’s PART cjel-3474 1330 16 ability ability NOUN cjel-3474 1330 17 to to PART cjel-3474 1330 18 accept accept VERB cjel-3474 1330 19 new new ADJ cjel-3474 1330 20 credit credit NOUN cjel-3474 1330 21 - - PUNCT cjel-3474 1330 22 eligible eligible ADJ cjel-3474 1330 23 donations donation NOUN cjel-3474 1330 24 if if SCONJ cjel-3474 1330 25 an an DET cjel-3474 1330 26 audit audit NOUN cjel-3474 1330 27 of of ADP cjel-3474 1330 28 the the DET cjel-3474 1330 29 organization organization NOUN cjel-3474 1330 30 reveals reveal VERB cjel-3474 1330 31 repeated repeat VERB cjel-3474 1330 32 failures failure NOUN cjel-3474 1330 33 to to PART cjel-3474 1330 34 enforce enforce VERB cjel-3474 1330 35 easements easement NOUN cjel-3474 1330 36 or or CCONJ cjel-3474 1330 37 an an DET cjel-3474 1330 38 unsustainable unsustainable ADJ cjel-3474 1330 39 ratio ratio NOUN cjel-3474 1330 40 of of ADP cjel-3474 1330 41 easements easement NOUN cjel-3474 1330 42 held hold VERB cjel-3474 1330 43 to to ADP cjel-3474 1330 44 available available ADJ cjel-3474 1330 45 resources resource NOUN cjel-3474 1330 46 . . PUNCT cjel-3474 1331 1 tax tax NOUN cjel-3474 1331 2 exemption exemption NOUN cjel-3474 1331 3 of of ADP cjel-3474 1331 4 the the DET cjel-3474 1331 5 organization organization NOUN cjel-3474 1331 6 and and CCONJ cjel-3474 1331 7 general general ADJ cjel-3474 1331 8 eligibility eligibility NOUN cjel-3474 1331 9 to to PART cjel-3474 1331 10 receive receive VERB cjel-3474 1331 11 charitable charitable ADJ cjel-3474 1331 12 contributions contribution NOUN cjel-3474 1331 13 need need AUX cjel-3474 1331 14 not not PART cjel-3474 1331 15 be be AUX cjel-3474 1331 16 affected.224 affected.224 PROPN cjel-3474 1331 17 rather rather ADV cjel-3474 1331 18 , , PUNCT cjel-3474 1331 19 the the DET cjel-3474 1331 20 goal goal NOUN cjel-3474 1331 21 would would AUX cjel-3474 1331 22 be be AUX cjel-3474 1331 23 to to PART cjel-3474 1331 24 prevent prevent VERB cjel-3474 1331 25 organizations organization NOUN cjel-3474 1331 26 with with ADP cjel-3474 1331 27 a a DET cjel-3474 1331 28 poor poor ADJ cjel-3474 1331 29 management management NOUN cjel-3474 1331 30 track track NOUN cjel-3474 1331 31 record record NOUN cjel-3474 1331 32 or or CCONJ cjel-3474 1331 33 inadequate inadequate ADJ cjel-3474 1331 34 resources resource NOUN cjel-3474 1331 35 from from ADP cjel-3474 1331 36 acquiring acquire VERB cjel-3474 1331 37 new new ADJ cjel-3474 1331 38 easements.225 easements.225 PROPN cjel-3474 1331 39 5 5 NUM cjel-3474 1331 40 . . NOUN cjel-3474 1331 41 higher high ADJ cjel-3474 1331 42 credit credit NOUN cjel-3474 1331 43 percentages percentage NOUN cjel-3474 1331 44 based base VERB cjel-3474 1331 45 on on ADP cjel-3474 1331 46 satisfaction satisfaction NOUN cjel-3474 1331 47 of of ADP cjel-3474 1331 48 additional additional ADJ cjel-3474 1331 49 conservation conservation NOUN cjel-3474 1331 50 criteria criterion NOUN cjel-3474 1331 51 the the DET cjel-3474 1331 52 reason reason NOUN cjel-3474 1331 53 for for ADP cjel-3474 1331 54 providing provide VERB cjel-3474 1331 55 a a DET cjel-3474 1331 56 tax tax NOUN cjel-3474 1331 57 benefit benefit NOUN cjel-3474 1331 58 for for ADP cjel-3474 1331 59 conservation conservation NOUN cjel-3474 1331 60 easements easement NOUN cjel-3474 1331 61 is be AUX cjel-3474 1331 62 to to PART cjel-3474 1331 63 encourage encourage VERB cjel-3474 1331 64 the the DET cjel-3474 1331 65 contribution contribution NOUN cjel-3474 1331 66 of of ADP cjel-3474 1331 67 property property NOUN cjel-3474 1331 68 with with ADP cjel-3474 1331 69 a a DET cjel-3474 1331 70 high high ADJ cjel-3474 1331 71 conservation conservation NOUN cjel-3474 1331 72 value value NOUN cjel-3474 1331 73 . . PUNCT cjel-3474 1332 1 the the DET cjel-3474 1332 2 principal principal ADJ cjel-3474 1332 3 problem problem NOUN cjel-3474 1332 4 with with ADP cjel-3474 1332 5 the the DET cjel-3474 1332 6 tax tax NOUN cjel-3474 1332 7 benefit benefit NOUN cjel-3474 1332 8 , , PUNCT cjel-3474 1332 9 however however ADV cjel-3474 1332 10 , , PUNCT cjel-3474 1332 11 is be AUX cjel-3474 1332 12 the the DET cjel-3474 1332 13 difficulty difficulty NOUN cjel-3474 1332 14 in in ADP cjel-3474 1332 15 quantifying quantify VERB cjel-3474 1332 16 conservation conservation NOUN cjel-3474 1332 17 value value NOUN cjel-3474 1332 18 . . PUNCT cjel-3474 1333 1 admittedly admittedly ADV cjel-3474 1333 2 , , PUNCT cjel-3474 1333 3 basing base VERB cjel-3474 1333 4 the the DET cjel-3474 1333 5 measure measure NOUN cjel-3474 1333 6 for for ADP cjel-3474 1333 7 the the DET cjel-3474 1333 8 benefit benefit NOUN cjel-3474 1333 9 on on ADP cjel-3474 1333 10 the the DET cjel-3474 1333 11 value value NOUN cjel-3474 1333 12 of of ADP cjel-3474 1333 13 the the DET cjel-3474 1333 14 entire entire ADJ cjel-3474 1333 15 interest interest NOUN cjel-3474 1333 16 does do AUX cjel-3474 1333 17 not not PART cjel-3474 1333 18 bear bear VERB cjel-3474 1333 19 a a DET cjel-3474 1333 20 direct direct ADJ cjel-3474 1333 21 relationship relationship NOUN cjel-3474 1333 22 to to ADP cjel-3474 1333 23 conservation conservation NOUN cjel-3474 1333 24 value value NOUN cjel-3474 1333 25 . . PUNCT cjel-3474 1334 1 rather rather ADV cjel-3474 1334 2 , , PUNCT cjel-3474 1334 3 this this DET cjel-3474 1334 4 measure measure NOUN cjel-3474 1334 5 makes make VERB cjel-3474 1334 6 sense sense NOUN cjel-3474 1334 7 not not PART cjel-3474 1334 8 only only ADV cjel-3474 1334 9 as as ADP cjel-3474 1334 10 a a DET cjel-3474 1334 11 matter matter NOUN cjel-3474 1334 12 of of ADP cjel-3474 1334 13 administrative administrative ADJ cjel-3474 1334 14 convenience convenience NOUN cjel-3474 1334 15 and and CCONJ cjel-3474 1334 16 taxpayer taxpayer NOUN cjel-3474 1334 17 certainty certainty NOUN cjel-3474 1334 18 , , PUNCT cjel-3474 1334 19 but but CCONJ cjel-3474 1334 20 also also ADV cjel-3474 1334 21 because because SCONJ cjel-3474 1334 22 it it PRON cjel-3474 1334 23 would would AUX cjel-3474 1334 24 remove remove VERB cjel-3474 1334 25 the the DET cjel-3474 1334 26 current current ADJ cjel-3474 1334 27 confusing confusing ADJ cjel-3474 1334 28 and and CCONJ cjel-3474 1334 29 erroneous erroneous ADJ cjel-3474 1334 30 measure measure NOUN cjel-3474 1334 31 and and CCONJ cjel-3474 1334 32 largely largely ADV cjel-3474 1334 33 eliminate eliminate VERB cjel-3474 1334 34 the the DET cjel-3474 1334 35 ability ability NOUN cjel-3474 1334 36 to to PART cjel-3474 1334 37 manipulate manipulate VERB cjel-3474 1334 38 the the DET cjel-3474 1334 39 amount amount NOUN cjel-3474 1334 40 of of ADP cjel-3474 1334 41 the the DET cjel-3474 1334 42 tax tax NOUN cjel-3474 1334 43 benefit benefit NOUN cjel-3474 1334 44 through through ADP cjel-3474 1334 45 a a DET cjel-3474 1334 46 taxpayer taxpayer NOUN cjel-3474 1334 47 - - PUNCT cjel-3474 1334 48 favorable favorable ADJ cjel-3474 1334 49 valuation valuation NOUN cjel-3474 1334 50 process.226 process.226 NOUN cjel-3474 1334 51 with with ADP cjel-3474 1334 52 a a DET cjel-3474 1334 53 more more ADV cjel-3474 1334 54 appropriate appropriate ADJ cjel-3474 1334 55 measure measure NOUN cjel-3474 1334 56 in in ADP cjel-3474 1334 57 place place NOUN cjel-3474 1334 58 , , PUNCT cjel-3474 1334 59 there there PRON cjel-3474 1334 60 would would AUX cjel-3474 1334 61 be be AUX cjel-3474 1334 62 room room NOUN cjel-3474 1334 63 for for ADP cjel-3474 1334 64 greater great ADJ cjel-3474 1334 65 focus focus NOUN cjel-3474 1334 66 on on ADP cjel-3474 1334 67 the the DET cjel-3474 1334 68 conservation conservation NOUN cjel-3474 1334 69 value value NOUN cjel-3474 1334 70 of of ADP cjel-3474 1334 71 the the DET cjel-3474 1334 72 contributed contribute VERB cjel-3474 1334 73 properties property NOUN cjel-3474 1334 74 . . PUNCT cjel-3474 1335 1 224 224 NUM cjel-3474 1335 2 . . PUNCT cjel-3474 1336 1 in in ADP cjel-3474 1336 2 other other ADJ cjel-3474 1336 3 words word NOUN cjel-3474 1336 4 , , PUNCT cjel-3474 1336 5 if if SCONJ cjel-3474 1336 6 an an DET cjel-3474 1336 7 organization organization NOUN cjel-3474 1336 8 ceases cease VERB cjel-3474 1336 9 to to PART cjel-3474 1336 10 be be AUX cjel-3474 1336 11 a a DET cjel-3474 1336 12 credit credit NOUN cjel-3474 1336 13 - - PUNCT cjel-3474 1336 14 eligible eligible ADJ cjel-3474 1336 15 donee donee NOUN cjel-3474 1336 16 , , PUNCT cjel-3474 1336 17 this this DET cjel-3474 1336 18 need need AUX cjel-3474 1336 19 affect affect VERB cjel-3474 1336 20 only only ADV cjel-3474 1336 21 future future ADJ cjel-3474 1336 22 easement easement ADJ cjel-3474 1336 23 contributions contribution NOUN cjel-3474 1336 24 and and CCONJ cjel-3474 1336 25 not not PART cjel-3474 1336 26 ongoing ongoing ADJ cjel-3474 1336 27 exempt exempt ADJ cjel-3474 1336 28 status status NOUN cjel-3474 1336 29 under under ADP cjel-3474 1336 30 section section NOUN cjel-3474 1336 31 501(c)(3 501(c)(3 NOUN cjel-3474 1336 32 ) ) PUNCT cjel-3474 1336 33 of of ADP cjel-3474 1336 34 the the DET cjel-3474 1336 35 code code NOUN cjel-3474 1336 36 , , PUNCT cjel-3474 1336 37 or or CCONJ cjel-3474 1336 38 the the DET cjel-3474 1336 39 ability ability NOUN cjel-3474 1336 40 to to PART cjel-3474 1336 41 make make VERB cjel-3474 1336 42 deductible deductible ADJ cjel-3474 1336 43 charitable charitable ADJ cjel-3474 1336 44 contributions contribution NOUN cjel-3474 1336 45 to to ADP cjel-3474 1336 46 the the DET cjel-3474 1336 47 organization organization NOUN cjel-3474 1336 48 as as ADP cjel-3474 1336 49 a a DET cjel-3474 1336 50 general general ADJ cjel-3474 1336 51 matter matter NOUN cjel-3474 1336 52 . . PUNCT cjel-3474 1337 1 in in ADP cjel-3474 1337 2 2005 2005 NUM cjel-3474 1337 3 , , PUNCT cjel-3474 1337 4 the the DET cjel-3474 1337 5 senate senate PROPN cjel-3474 1337 6 finance finance PROPN cjel-3474 1337 7 committee committee PROPN cjel-3474 1337 8 staff staff NOUN cjel-3474 1337 9 proposed propose VERB cjel-3474 1337 10 revocation revocation NOUN cjel-3474 1337 11 of of ADP cjel-3474 1337 12 tax tax NOUN cjel-3474 1337 13 - - PUNCT cjel-3474 1337 14 exempt exempt ADJ cjel-3474 1337 15 status status NOUN cjel-3474 1337 16 as as ADP cjel-3474 1337 17 a a DET cjel-3474 1337 18 penalty penalty NOUN cjel-3474 1337 19 for for ADP cjel-3474 1337 20 regular regular ADJ cjel-3474 1337 21 and and CCONJ cjel-3474 1337 22 continuous continuous ADJ cjel-3474 1337 23 enforcement enforcement NOUN cjel-3474 1337 24 failures failure NOUN cjel-3474 1337 25 . . PUNCT cjel-3474 1338 1 staff staff NOUN cjel-3474 1338 2 of of ADP cjel-3474 1338 3 s. s. PROPN cjel-3474 1338 4 comm comm PROPN cjel-3474 1338 5 . . PUNCT cjel-3474 1339 1 on on ADP cjel-3474 1339 2 fin fin PROPN cjel-3474 1339 3 . . PUNCT cjel-3474 1339 4 , , PUNCT cjel-3474 1339 5 109th 109th ADJ cjel-3474 1339 6 cong cong NOUN cjel-3474 1339 7 . . PROPN cjel-3474 1339 8 , , PUNCT cjel-3474 1339 9 rep rep PROPN cjel-3474 1339 10 . . PROPN cjel-3474 1339 11 of of ADP cjel-3474 1339 12 staff staff NOUN cjel-3474 1339 13 investigation investigation NOUN cjel-3474 1339 14 of of ADP cjel-3474 1339 15 the the DET cjel-3474 1339 16 nature nature NOUN cjel-3474 1339 17 conservancy conservancy NOUN cjel-3474 1339 18 , , PUNCT cjel-3474 1339 19 at at ADP cjel-3474 1339 20 executive executive ADJ cjel-3474 1339 21 summary summary NOUN cjel-3474 1339 22 10 10 NUM cjel-3474 1339 23 ( ( PUNCT cjel-3474 1339 24 2005 2005 NUM cjel-3474 1339 25 ) ) PUNCT cjel-3474 1339 26 . . PUNCT cjel-3474 1340 1 however however ADV cjel-3474 1340 2 , , PUNCT cjel-3474 1340 3 revocation revocation NOUN cjel-3474 1340 4 of of ADP cjel-3474 1340 5 tax tax NOUN cjel-3474 1340 6 - - PUNCT cjel-3474 1340 7 exempt exempt ADJ cjel-3474 1340 8 status status NOUN cjel-3474 1340 9 is be AUX cjel-3474 1340 10 a a DET cjel-3474 1340 11 difficult difficult ADJ cjel-3474 1340 12 sanction sanction NOUN cjel-3474 1340 13 to to PART cjel-3474 1340 14 impose impose VERB cjel-3474 1340 15 . . PUNCT cjel-3474 1341 1 see see VERB cjel-3474 1341 2 colinvaux colinvaux NOUN cjel-3474 1341 3 , , PUNCT cjel-3474 1341 4 supra supra PROPN cjel-3474 1341 5 note note NOUN cjel-3474 1341 6 55 55 NUM cjel-3474 1341 7 , , PUNCT cjel-3474 1341 8 at at ADP cjel-3474 1341 9 66 66 NUM cjel-3474 1341 10 ( ( PUNCT cjel-3474 1341 11 arguing argue VERB cjel-3474 1341 12 that that SCONJ cjel-3474 1341 13 often often ADV cjel-3474 1341 14 revocation revocation NOUN cjel-3474 1341 15 may may AUX cjel-3474 1341 16 be be AUX cjel-3474 1341 17 an an DET cjel-3474 1341 18 unreasonable unreasonable ADJ cjel-3474 1341 19 sanction sanction NOUN cjel-3474 1341 20 ) ) PUNCT cjel-3474 1341 21 . . PUNCT cjel-3474 1342 1 another another DET cjel-3474 1342 2 finance finance NOUN cjel-3474 1342 3 committee committee NOUN cjel-3474 1342 4 staff staff NOUN cjel-3474 1342 5 proposal proposal NOUN cjel-3474 1342 6 would would AUX cjel-3474 1342 7 impose impose VERB cjel-3474 1342 8 excise excise NOUN cjel-3474 1342 9 taxes taxis NOUN cjel-3474 1342 10 on on ADP cjel-3474 1342 11 officers officer NOUN cjel-3474 1342 12 and and CCONJ cjel-3474 1342 13 directors director NOUN cjel-3474 1342 14 of of ADP cjel-3474 1342 15 the the DET cjel-3474 1342 16 conservancy conservancy NOUN cjel-3474 1342 17 organization organization NOUN cjel-3474 1342 18 for for ADP cjel-3474 1342 19 enforcement enforcement NOUN cjel-3474 1342 20 failures failure NOUN cjel-3474 1342 21 . . PUNCT cjel-3474 1343 1 i i PRON cjel-3474 1343 2 d. d. PROPN cjel-3474 1343 3 at at ADP cjel-3474 1343 4 10 10 NUM cjel-3474 1343 5 ; ; PUNCT cjel-3474 1343 6 see see VERB cjel-3474 1343 7 also also ADV cjel-3474 1343 8 halperin halperin NOUN cjel-3474 1343 9 , , PUNCT cjel-3474 1343 10 supra supra PROPN cjel-3474 1343 11 note note PROPN cjel-3474 1343 12 14 14 NUM cjel-3474 1343 13 , , PUNCT cjel-3474 1343 14 at at ADP cjel-3474 1343 15 37 37 NUM cjel-3474 1343 16 ( ( PUNCT cjel-3474 1343 17 noting note VERB cjel-3474 1343 18 that that SCONJ cjel-3474 1343 19 the the DET cjel-3474 1343 20 excise excise NOUN cjel-3474 1343 21 tax tax NOUN cjel-3474 1343 22 proposal proposal NOUN cjel-3474 1343 23 “ " PUNCT cjel-3474 1343 24 would would AUX cjel-3474 1343 25 put put VERB cjel-3474 1343 26 real real ADJ cjel-3474 1343 27 teeth tooth NOUN cjel-3474 1343 28 in in ADP cjel-3474 1343 29 the the DET cjel-3474 1343 30 enforcement enforcement NOUN cjel-3474 1343 31 obligation obligation NOUN cjel-3474 1343 32 ” " PUNCT cjel-3474 1343 33 ) ) PUNCT cjel-3474 1343 34 . . PUNCT cjel-3474 1344 1 225 225 NUM cjel-3474 1344 2 . . PUNCT cjel-3474 1345 1 professor professor NOUN cjel-3474 1345 2 halperin halperin NOUN cjel-3474 1345 3 suggests suggest VERB cjel-3474 1345 4 limiting limit VERB cjel-3474 1345 5 donee donee NOUN cjel-3474 1345 6 eligibility eligibility NOUN cjel-3474 1345 7 to to ADP cjel-3474 1345 8 “ " PUNCT cjel-3474 1345 9 organizations organization NOUN cjel-3474 1345 10 that that PRON cjel-3474 1345 11 hold hold VERB cjel-3474 1345 12 a a DET cjel-3474 1345 13 substantial substantial ADJ cjel-3474 1345 14 number number NOUN cjel-3474 1345 15 of of ADP cjel-3474 1345 16 easement easement ADJ cjel-3474 1345 17 grants grant NOUN cjel-3474 1345 18 and and CCONJ cjel-3474 1345 19 have have VERB cjel-3474 1345 20 sufficient sufficient ADJ cjel-3474 1345 21 staff staff NOUN cjel-3474 1345 22 to to PART cjel-3474 1345 23 monitor monitor VERB cjel-3474 1345 24 and and CCONJ cjel-3474 1345 25 enforce enforce VERB cjel-3474 1345 26 compliance compliance NOUN cjel-3474 1345 27 . . PUNCT cjel-3474 1345 28 ” " PUNCT cjel-3474 1346 1 halperin halperin PROPN cjel-3474 1346 2 , , PUNCT cjel-3474 1346 3 supra supra PROPN cjel-3474 1346 4 note note PROPN cjel-3474 1346 5 14 14 NUM cjel-3474 1346 6 , , PUNCT cjel-3474 1346 7 at at ADP cjel-3474 1346 8 37 37 NUM cjel-3474 1346 9 . . PUNCT cjel-3474 1346 10 226 226 NUM cjel-3474 1346 11 . . PUNCT cjel-3474 1347 1 as as SCONJ cjel-3474 1347 2 noted note VERB cjel-3474 1347 3 supra supra PROPN cjel-3474 1347 4 part part PROPN cjel-3474 1347 5 ii ii PROPN cjel-3474 1347 6 , , PUNCT cjel-3474 1347 7 a a DET cjel-3474 1347 8 measure measure NOUN cjel-3474 1347 9 based base VERB cjel-3474 1347 10 on on ADP cjel-3474 1347 11 a a DET cjel-3474 1347 12 percentage percentage NOUN cjel-3474 1347 13 of of ADP cjel-3474 1347 14 the the DET cjel-3474 1347 15 taxpayer taxpayer NOUN cjel-3474 1347 16 ’s ’s PART cjel-3474 1347 17 basis basis NOUN cjel-3474 1347 18 in in ADP cjel-3474 1347 19 the the DET cjel-3474 1347 20 property property NOUN cjel-3474 1347 21 would would AUX cjel-3474 1347 22 also also ADV cjel-3474 1347 23 have have VERB cjel-3474 1347 24 these these DET cjel-3474 1347 25 benefits benefit NOUN cjel-3474 1347 26 . . PUNCT cjel-3474 1348 1 2012 2012 NUM cjel-3474 1348 2 ] ] PUNCT cjel-3474 1348 3 the the DET cjel-3474 1348 4 conservation conservation NOUN cjel-3474 1348 5 easement easement ADJ cjel-3474 1348 6 tax tax NOUN cjel-3474 1348 7 expenditure expenditure NOUN cjel-3474 1348 8 57 57 NUM cjel-3474 1348 9     SPACE cjel-3474 1348 10 in in ADP cjel-3474 1348 11 addition addition NOUN cjel-3474 1348 12 , , PUNCT cjel-3474 1348 13 setting set VERB cjel-3474 1348 14 the the DET cjel-3474 1348 15 default default NOUN cjel-3474 1348 16 percentages percentage NOUN cjel-3474 1348 17 at at ADP cjel-3474 1348 18 a a DET cjel-3474 1348 19 low low ADJ cjel-3474 1348 20 rate rate NOUN cjel-3474 1348 21 should should AUX cjel-3474 1348 22 help help VERB cjel-3474 1348 23 minimize minimize VERB cjel-3474 1348 24 waste waste NOUN cjel-3474 1348 25 and and CCONJ cjel-3474 1348 26 abuse,227 abuse,227 VERB cjel-3474 1348 27 while while SCONJ cjel-3474 1348 28 still still ADV cjel-3474 1348 29 providing provide VERB cjel-3474 1348 30 a a DET cjel-3474 1348 31 conservation conservation NOUN cjel-3474 1348 32 incentive incentive NOUN cjel-3474 1348 33 . . PUNCT cjel-3474 1349 1 however however ADV cjel-3474 1349 2 , , PUNCT cjel-3474 1349 3 if if SCONJ cjel-3474 1349 4 all all DET cjel-3474 1349 5 the the DET cjel-3474 1349 6 available available ADJ cjel-3474 1349 7 percentages percentage NOUN cjel-3474 1349 8 are be AUX cjel-3474 1349 9 set set VERB cjel-3474 1349 10 too too ADV cjel-3474 1349 11 low low ADJ cjel-3474 1349 12 , , PUNCT cjel-3474 1349 13 some some DET cjel-3474 1349 14 valuable valuable ADJ cjel-3474 1349 15 conservation conservation NOUN cjel-3474 1349 16 property property NOUN cjel-3474 1349 17 might might AUX cjel-3474 1349 18 not not PART cjel-3474 1349 19 be be AUX cjel-3474 1349 20 contributed contribute VERB cjel-3474 1349 21 . . PUNCT cjel-3474 1350 1 the the DET cjel-3474 1350 2 issue issue NOUN cjel-3474 1350 3 then then ADV cjel-3474 1350 4 becomes become VERB cjel-3474 1350 5 how how SCONJ cjel-3474 1350 6 to to PART cjel-3474 1350 7 provide provide VERB cjel-3474 1350 8 a a DET cjel-3474 1350 9 greater great ADJ cjel-3474 1350 10 incentive incentive NOUN cjel-3474 1350 11 for for ADP cjel-3474 1350 12 the the DET cjel-3474 1350 13 higher high ADJ cjel-3474 1350 14 value value NOUN cjel-3474 1350 15 conservation conservation NOUN cjel-3474 1350 16 property property NOUN cjel-3474 1350 17 . . PUNCT cjel-3474 1351 1 one one NUM cjel-3474 1351 2 way way NOUN cjel-3474 1351 3 would would AUX cjel-3474 1351 4 be be AUX cjel-3474 1351 5 to to PART cjel-3474 1351 6 increase increase VERB cjel-3474 1351 7 the the DET cjel-3474 1351 8 default default NOUN cjel-3474 1351 9 percentages percentage NOUN cjel-3474 1351 10 upon upon SCONJ cjel-3474 1351 11 satisfaction satisfaction NOUN cjel-3474 1351 12 of of ADP cjel-3474 1351 13 additional additional ADJ cjel-3474 1351 14 conservation conservation NOUN cjel-3474 1351 15 criteria criterion NOUN cjel-3474 1351 16 . . PUNCT cjel-3474 1352 1 at at ADP cjel-3474 1352 2 one one NUM cjel-3474 1352 3 extreme extreme ADJ cjel-3474 1352 4 , , PUNCT cjel-3474 1352 5 higher high ADJ cjel-3474 1352 6 credit credit NOUN cjel-3474 1352 7 percentages percentage NOUN cjel-3474 1352 8 would would AUX cjel-3474 1352 9 be be AUX cjel-3474 1352 10 available available ADJ cjel-3474 1352 11 for for ADP cjel-3474 1352 12 properties property NOUN cjel-3474 1352 13 that that PRON cjel-3474 1352 14 have have AUX cjel-3474 1352 15 been be AUX cjel-3474 1352 16 pre pre VERB cjel-3474 1352 17 - - VERB cjel-3474 1352 18 approved approve VERB cjel-3474 1352 19 by by ADP cjel-3474 1352 20 a a DET cjel-3474 1352 21 designated designate VERB cjel-3474 1352 22 highranking highranke VERB cjel-3474 1352 23 federal federal ADJ cjel-3474 1352 24 government government NOUN cjel-3474 1352 25 official.228 official.228 PROPN cjel-3474 1352 26 this this PRON cjel-3474 1352 27 undoubtedly undoubtedly ADV cjel-3474 1352 28 would would AUX cjel-3474 1352 29 create create VERB cjel-3474 1352 30 a a DET cjel-3474 1352 31 process process NOUN cjel-3474 1352 32 similar similar ADJ cjel-3474 1352 33 to to ADP cjel-3474 1352 34 an an DET cjel-3474 1352 35 appropriations appropriation NOUN cjel-3474 1352 36 process process NOUN cjel-3474 1352 37 , , PUNCT cjel-3474 1352 38 whereby whereby SCONJ cjel-3474 1352 39 donors donor NOUN cjel-3474 1352 40 and and CCONJ cjel-3474 1352 41 land land NOUN cjel-3474 1352 42 trusts trust NOUN cjel-3474 1352 43 would would AUX cjel-3474 1352 44 lobby lobby VERB cjel-3474 1352 45 on on ADP cjel-3474 1352 46 behalf behalf NOUN cjel-3474 1352 47 of of ADP cjel-3474 1352 48 particular particular ADJ cjel-3474 1352 49 properties property NOUN cjel-3474 1352 50 and and CCONJ cjel-3474 1352 51 easement easement ADJ cjel-3474 1352 52 terms term NOUN cjel-3474 1352 53 . . PUNCT cjel-3474 1353 1 the the DET cjel-3474 1353 2 transaction transaction NOUN cjel-3474 1353 3 costs cost VERB cjel-3474 1353 4 for for SCONJ cjel-3474 1353 5 each each DET cjel-3474 1353 6 donation donation NOUN cjel-3474 1353 7 would would AUX cjel-3474 1353 8 increase increase VERB cjel-3474 1353 9 , , PUNCT cjel-3474 1353 10 and and CCONJ cjel-3474 1353 11 politics politic NOUN cjel-3474 1353 12 ( ( PUNCT cjel-3474 1353 13 not not PART cjel-3474 1353 14 conservation conservation NOUN cjel-3474 1353 15 ) ) PUNCT cjel-3474 1353 16 surely surely ADV cjel-3474 1353 17 would would AUX cjel-3474 1353 18 mar mar VERB cjel-3474 1353 19 the the DET cjel-3474 1353 20 process process NOUN cjel-3474 1353 21 . . PUNCT cjel-3474 1354 1 the the DET cjel-3474 1354 2 benefits benefit NOUN cjel-3474 1354 3 , , PUNCT cjel-3474 1354 4 however however ADV cjel-3474 1354 5 , , PUNCT cjel-3474 1354 6 would would AUX cjel-3474 1354 7 be be AUX cjel-3474 1354 8 greater great ADJ cjel-3474 1354 9 government government NOUN cjel-3474 1354 10 investment investment NOUN cjel-3474 1354 11 in in ADP cjel-3474 1354 12 the the DET cjel-3474 1354 13 substantive substantive ADJ cjel-3474 1354 14 conservation conservation NOUN cjel-3474 1354 15 policy policy NOUN cjel-3474 1354 16 of of ADP cjel-3474 1354 17 the the DET cjel-3474 1354 18 program program NOUN cjel-3474 1354 19 , , PUNCT cjel-3474 1354 20 and and CCONJ cjel-3474 1354 21 development development NOUN cjel-3474 1354 22 over over ADP cjel-3474 1354 23 time time NOUN cjel-3474 1354 24 of of ADP cjel-3474 1354 25 conservation conservation NOUN cjel-3474 1354 26 standards standard NOUN cjel-3474 1354 27 for for ADP cjel-3474 1354 28 properties property NOUN cjel-3474 1354 29 likely likely ADJ cjel-3474 1354 30 to to PART cjel-3474 1354 31 obtain obtain VERB cjel-3474 1354 32 a a DET cjel-3474 1354 33 higher high ADJ cjel-3474 1354 34 credit credit NOUN cjel-3474 1354 35 percentage.229 percentage.229 NOUN cjel-3474 1354 36 overt overt ADJ cjel-3474 1354 37 political political ADJ cjel-3474 1354 38 favoritism favoritism NOUN cjel-3474 1354 39 might might AUX cjel-3474 1354 40 also also ADV cjel-3474 1354 41 be be AUX cjel-3474 1354 42 checked check VERB cjel-3474 1354 43 by by ADP cjel-3474 1354 44 the the DET cjel-3474 1354 45 involvement involvement NOUN cjel-3474 1354 46 of of ADP cjel-3474 1354 47 the the DET cjel-3474 1354 48 land land NOUN cjel-3474 1354 49 trust trust NOUN cjel-3474 1354 50 in in ADP cjel-3474 1354 51 the the DET cjel-3474 1354 52 process process NOUN cjel-3474 1354 53 , , PUNCT cjel-3474 1354 54 and and CCONJ cjel-3474 1354 55 , , PUNCT cjel-3474 1354 56 to to ADP cjel-3474 1354 57 a a DET cjel-3474 1354 58 certain certain ADJ cjel-3474 1354 59 extent extent NOUN cjel-3474 1354 60 , , PUNCT cjel-3474 1354 61 through through ADP cjel-3474 1354 62 oversight oversight NOUN cjel-3474 1354 63 by by ADP cjel-3474 1354 64 watchdog watchdog NOUN cjel-3474 1354 65 organizations organization NOUN cjel-3474 1354 66 . . PUNCT cjel-3474 1355 1 additionally additionally ADV cjel-3474 1355 2 , , PUNCT cjel-3474 1355 3 the the DET cjel-3474 1355 4 availability availability NOUN cjel-3474 1355 5 of of ADP cjel-3474 1355 6 a a DET cjel-3474 1355 7 potentially potentially ADV cjel-3474 1355 8 generous generous ADJ cjel-3474 1355 9 credit credit NOUN cjel-3474 1355 10 would would AUX cjel-3474 1355 11 both both CCONJ cjel-3474 1355 12 foster foster VERB cjel-3474 1355 13 competition competition NOUN cjel-3474 1355 14 in in ADP cjel-3474 1355 15 conservation conservation NOUN cjel-3474 1355 16 ( ( PUNCT cjel-3474 1355 17 much much ADV cjel-3474 1355 18 akin akin ADJ cjel-3474 1355 19 to to ADP cjel-3474 1355 20 a a DET cjel-3474 1355 21 grant grant NOUN cjel-3474 1355 22 program program NOUN cjel-3474 1355 23 ) ) PUNCT cjel-3474 1355 24 and and CCONJ cjel-3474 1355 25 provide provide VERB cjel-3474 1355 26 a a DET cjel-3474 1355 27 way way NOUN cjel-3474 1355 28 for for SCONJ cjel-3474 1355 29 high high ADJ cjel-3474 1355 30 conservation conservation NOUN cjel-3474 1355 31 value value NOUN cjel-3474 1355 32 properties property NOUN cjel-3474 1355 33 to to PART cjel-3474 1355 34 define define VERB cjel-3474 1355 35 their their PRON cjel-3474 1355 36 worth worth NOUN cjel-3474 1355 37 and and CCONJ cjel-3474 1355 38 appropriately appropriately ADV cjel-3474 1355 39 reward reward VERB cjel-3474 1355 40 their their PRON cjel-3474 1355 41 donors donor NOUN cjel-3474 1355 42 for for ADP cjel-3474 1355 43 their their PRON cjel-3474 1355 44 contributions contribution NOUN cjel-3474 1355 45 . . PUNCT cjel-3474 1356 1 another another DET cjel-3474 1356 2 approach approach NOUN cjel-3474 1356 3 for for ADP cjel-3474 1356 4 encouraging encourage VERB cjel-3474 1356 5 conservation conservation NOUN cjel-3474 1356 6 easements easement NOUN cjel-3474 1356 7 for for ADP cjel-3474 1356 8 higher high ADJ cjel-3474 1356 9 value value NOUN cjel-3474 1356 10 conservation conservation NOUN cjel-3474 1356 11 properties property NOUN cjel-3474 1356 12 would would AUX cjel-3474 1356 13 be be AUX cjel-3474 1356 14 to to PART cjel-3474 1356 15 tie tie VERB cjel-3474 1356 16 higher high ADJ cjel-3474 1356 17 credit credit NOUN cjel-3474 1356 18 227 227 NUM cjel-3474 1356 19 . . PUNCT cjel-3474 1357 1 low low ADJ cjel-3474 1357 2 percentages percentage NOUN cjel-3474 1357 3 , , PUNCT cjel-3474 1357 4 especially especially ADV cjel-3474 1357 5 combined combine VERB cjel-3474 1357 6 with with ADP cjel-3474 1357 7 a a DET cjel-3474 1357 8 substantial substantial ADJ cjel-3474 1357 9 restriction restriction NOUN cjel-3474 1357 10 requirement requirement NOUN cjel-3474 1357 11 ( ( PUNCT cjel-3474 1357 12 see see VERB cjel-3474 1357 13 supra supra ADJ cjel-3474 1357 14 text text NOUN cjel-3474 1357 15 accompanying accompanying ADJ cjel-3474 1357 16 note note NOUN cjel-3474 1357 17 195 195 NUM cjel-3474 1357 18 ) ) PUNCT cjel-3474 1357 19 would would AUX cjel-3474 1357 20 make make VERB cjel-3474 1357 21 frivolous frivolous ADJ cjel-3474 1357 22 easements easement NOUN cjel-3474 1357 23 much much ADV cjel-3474 1357 24 less less ADV cjel-3474 1357 25 attractive attractive ADJ cjel-3474 1357 26 — — PUNCT cjel-3474 1357 27 with with ADP cjel-3474 1357 28 not not PART cjel-3474 1357 29 much much ADJ cjel-3474 1357 30 to to PART cjel-3474 1357 31 gain gain VERB cjel-3474 1357 32 , , PUNCT cjel-3474 1357 33 but but CCONJ cjel-3474 1357 34 a a DET cjel-3474 1357 35 substantial substantial ADJ cjel-3474 1357 36 property property NOUN cjel-3474 1357 37 right right NOUN cjel-3474 1357 38 relinquished relinquish VERB cjel-3474 1357 39 . . PUNCT cjel-3474 1358 1 228 228 NUM cjel-3474 1358 2 . . PUNCT cjel-3474 1359 1 allowing allow VERB cjel-3474 1359 2 a a DET cjel-3474 1359 3 state state NOUN cjel-3474 1359 4 official official NOUN cjel-3474 1359 5 to to PART cjel-3474 1359 6 , , PUNCT cjel-3474 1359 7 in in ADP cjel-3474 1359 8 effect effect NOUN cjel-3474 1359 9 , , PUNCT cjel-3474 1359 10 authorize authorize VERB cjel-3474 1359 11 a a DET cjel-3474 1359 12 federal federal ADJ cjel-3474 1359 13 tax tax NOUN cjel-3474 1359 14 credit credit NOUN cjel-3474 1359 15 might might AUX cjel-3474 1359 16 prove prove VERB cjel-3474 1359 17 problematic problematic ADJ cjel-3474 1359 18 for for ADP cjel-3474 1359 19 a a DET cjel-3474 1359 20 number number NOUN cjel-3474 1359 21 of of ADP cjel-3474 1359 22 reasons reason NOUN cjel-3474 1359 23 , , PUNCT cjel-3474 1359 24 thus thus ADV cjel-3474 1359 25 limiting limit VERB cjel-3474 1359 26 this this DET cjel-3474 1359 27 option option NOUN cjel-3474 1359 28 to to ADP cjel-3474 1359 29 federal federal ADJ cjel-3474 1359 30 officials official NOUN cjel-3474 1359 31 only only ADV cjel-3474 1359 32 . . PUNCT cjel-3474 1360 1 if if SCONJ cjel-3474 1360 2 the the DET cjel-3474 1360 3 idea idea NOUN cjel-3474 1360 4 were be AUX cjel-3474 1360 5 implemented implement VERB cjel-3474 1360 6 , , PUNCT cjel-3474 1360 7 the the DET cjel-3474 1360 8 legislation legislation NOUN cjel-3474 1360 9 would would AUX cjel-3474 1360 10 likely likely ADV cjel-3474 1360 11 have have VERB cjel-3474 1360 12 to to PART cjel-3474 1360 13 specify specify VERB cjel-3474 1360 14 the the DET cjel-3474 1360 15 offices office NOUN cjel-3474 1360 16 and and CCONJ cjel-3474 1360 17 officials official NOUN cjel-3474 1360 18 that that PRON cjel-3474 1360 19 could could AUX cjel-3474 1360 20 approve approve VERB cjel-3474 1360 21 the the DET cjel-3474 1360 22 credit credit NOUN cjel-3474 1360 23 . . PUNCT cjel-3474 1361 1 229 229 NUM cjel-3474 1361 2 . . PUNCT cjel-3474 1362 1 an an DET cjel-3474 1362 2 alternative alternative ADJ cjel-3474 1362 3 or or CCONJ cjel-3474 1362 4 supplemental supplemental ADJ cjel-3474 1362 5 approach approach NOUN cjel-3474 1362 6 would would AUX cjel-3474 1362 7 be be AUX cjel-3474 1362 8 to to PART cjel-3474 1362 9 impose impose VERB cjel-3474 1362 10 an an DET cjel-3474 1362 11 annual annual ADJ cjel-3474 1362 12 dollar dollar NOUN cjel-3474 1362 13 cap cap NOUN cjel-3474 1362 14 on on ADP cjel-3474 1362 15 the the DET cjel-3474 1362 16 credit credit NOUN cjel-3474 1362 17 , , PUNCT cjel-3474 1362 18 as as ADP cjel-3474 1362 19 with with ADP cjel-3474 1362 20 some some DET cjel-3474 1362 21 other other ADJ cjel-3474 1362 22 present present ADJ cjel-3474 1362 23 tax tax NOUN cjel-3474 1362 24 credit credit NOUN cjel-3474 1362 25 laws law NOUN cjel-3474 1362 26 . . PUNCT cjel-3474 1363 1 see see VERB cjel-3474 1363 2 , , PUNCT cjel-3474 1363 3 e.g. e.g. ADV cjel-3474 1363 4 , , PUNCT cjel-3474 1363 5 i.r.c i.r.c NOUN cjel-3474 1363 6 . . PUNCT cjel-3474 1364 1 § § PROPN cjel-3474 1364 2 45 45 NUM cjel-3474 1364 3 ( ( PUNCT cjel-3474 1364 4 2006 2006 NUM cjel-3474 1364 5 ) ) PUNCT cjel-3474 1364 6 ( ( PUNCT cjel-3474 1364 7 detailing detail VERB cjel-3474 1364 8 the the DET cjel-3474 1364 9 new new ADJ cjel-3474 1364 10 markets market NOUN cjel-3474 1364 11 tax tax NOUN cjel-3474 1364 12 credit credit NOUN cjel-3474 1364 13 , , PUNCT cjel-3474 1364 14 which which PRON cjel-3474 1364 15 provides provide VERB cjel-3474 1364 16 a a DET cjel-3474 1364 17 subsidy subsidy NOUN cjel-3474 1364 18 for for ADP cjel-3474 1364 19 investments investment NOUN cjel-3474 1364 20 in in ADP cjel-3474 1364 21 lowincome lowincome NOUN cjel-3474 1364 22 communities community NOUN cjel-3474 1364 23 ) ) PUNCT cjel-3474 1364 24 . . PUNCT cjel-3474 1365 1 in in ADP cjel-3474 1365 2 addition addition NOUN cjel-3474 1365 3 to to ADP cjel-3474 1365 4 limiting limit VERB cjel-3474 1365 5 cost cost NOUN cjel-3474 1365 6 , , PUNCT cjel-3474 1365 7 a a DET cjel-3474 1365 8 cap cap NOUN cjel-3474 1365 9 would would AUX cjel-3474 1365 10 require require VERB cjel-3474 1365 11 a a DET cjel-3474 1365 12 process process NOUN cjel-3474 1365 13 for for ADP cjel-3474 1365 14 allocation allocation NOUN cjel-3474 1365 15 , , PUNCT cjel-3474 1365 16 which which PRON cjel-3474 1365 17 could could AUX cjel-3474 1365 18 be be AUX cjel-3474 1365 19 done do VERB cjel-3474 1365 20 by by ADP cjel-3474 1365 21 an an DET cjel-3474 1365 22 agency agency NOUN cjel-3474 1365 23 with with ADP cjel-3474 1365 24 greater great ADJ cjel-3474 1365 25 expertise expertise NOUN cjel-3474 1365 26 than than ADP cjel-3474 1365 27 the the DET cjel-3474 1365 28 irs irs PROPN cjel-3474 1365 29 in in ADP cjel-3474 1365 30 conservation conservation NOUN cjel-3474 1365 31 policy policy NOUN cjel-3474 1365 32 . . PUNCT cjel-3474 1366 1 see see VERB cjel-3474 1366 2 halperin halperin NOUN cjel-3474 1366 3 , , PUNCT cjel-3474 1366 4 supra supra PROPN cjel-3474 1366 5 note note PROPN cjel-3474 1366 6 14 14 NUM cjel-3474 1366 7 , , PUNCT cjel-3474 1366 8 at at ADP cjel-3474 1366 9 47–49 47–49 NUM cjel-3474 1366 10 ( ( PUNCT cjel-3474 1366 11 explaining explain VERB cjel-3474 1366 12 the the DET cjel-3474 1366 13 benefits benefit NOUN cjel-3474 1366 14 of of ADP cjel-3474 1366 15 a a DET cjel-3474 1366 16 cap cap NOUN cjel-3474 1366 17 and and CCONJ cjel-3474 1366 18 the the DET cjel-3474 1366 19 involvement involvement NOUN cjel-3474 1366 20 of of ADP cjel-3474 1366 21 a a DET cjel-3474 1366 22 government government NOUN cjel-3474 1366 23 agency agency NOUN cjel-3474 1366 24 with with ADP cjel-3474 1366 25 relevant relevant ADJ cjel-3474 1366 26 policy policy NOUN cjel-3474 1366 27 expertise expertise NOUN cjel-3474 1366 28 ) ) PUNCT cjel-3474 1366 29 . . PUNCT cjel-3474 1367 1 58 58 NUM cjel-3474 1367 2 columbia columbia PROPN cjel-3474 1367 3 journal journal PROPN cjel-3474 1367 4 of of ADP cjel-3474 1367 5 environmental environmental ADJ cjel-3474 1367 6 law law NOUN cjel-3474 1368 1 [ [ X cjel-3474 1368 2 vol vol NOUN cjel-3474 1368 3 . . PUNCT cjel-3474 1369 1 37:1 37:1 NUM cjel-3474 1369 2     SPACE cjel-3474 1369 3 percentages percentage NOUN cjel-3474 1369 4 to to ADP cjel-3474 1369 5 the the DET cjel-3474 1369 6 satisfaction satisfaction NOUN cjel-3474 1369 7 of of ADP cjel-3474 1369 8 process process NOUN cjel-3474 1369 9 - - PUNCT cjel-3474 1369 10 based base VERB cjel-3474 1369 11 rules rule NOUN cjel-3474 1369 12 designed design VERB cjel-3474 1369 13 to to PART cjel-3474 1369 14 produce produce VERB cjel-3474 1369 15 good good ADJ cjel-3474 1369 16 conservation conservation NOUN cjel-3474 1369 17 outcomes outcome NOUN cjel-3474 1369 18 . . PUNCT cjel-3474 1370 1 this this PRON cjel-3474 1370 2 could could AUX cjel-3474 1370 3 be be AUX cjel-3474 1370 4 achieved achieve VERB cjel-3474 1370 5 by by ADP cjel-3474 1370 6 requiring require VERB cjel-3474 1370 7 something something PRON cjel-3474 1370 8 akin akin ADJ cjel-3474 1370 9 to to ADP cjel-3474 1370 10 a a DET cjel-3474 1370 11 publicly publicly ADV cjel-3474 1370 12 available available ADJ cjel-3474 1370 13 “ " PUNCT cjel-3474 1370 14 conservation conservation NOUN cjel-3474 1370 15 appraisal appraisal NOUN cjel-3474 1370 16 ” " PUNCT cjel-3474 1370 17 of of ADP cjel-3474 1370 18 the the DET cjel-3474 1370 19 easement easement NOUN cjel-3474 1370 20 . . PUNCT cjel-3474 1371 1 instead instead ADV cjel-3474 1371 2 of of ADP cjel-3474 1371 3 appraising appraise VERB cjel-3474 1371 4 the the DET cjel-3474 1371 5 before before ADP cjel-3474 1371 6 - - PUNCT cjel-3474 1371 7 andafter andafter NOUN cjel-3474 1371 8 value value NOUN cjel-3474 1371 9 of of ADP cjel-3474 1371 10 the the DET cjel-3474 1371 11 easement easement NOUN cjel-3474 1371 12 , , PUNCT cjel-3474 1371 13 the the DET cjel-3474 1371 14 purpose purpose NOUN cjel-3474 1371 15 would would AUX cjel-3474 1371 16 be be AUX cjel-3474 1371 17 to to PART cjel-3474 1371 18 appraise appraise VERB cjel-3474 1371 19 the the DET cjel-3474 1371 20 easement easement NOUN cjel-3474 1371 21 ’s ’s PART cjel-3474 1371 22 likely likely ADJ cjel-3474 1371 23 conservation conservation NOUN cjel-3474 1371 24 value value NOUN cjel-3474 1371 25 . . PUNCT cjel-3474 1372 1 variables variable NOUN cjel-3474 1372 2 affecting affect VERB cjel-3474 1372 3 conservation conservation NOUN cjel-3474 1372 4 value value NOUN cjel-3474 1372 5 would would AUX cjel-3474 1372 6 include include VERB cjel-3474 1372 7 expected expect VERB cjel-3474 1372 8 conservation conservation NOUN cjel-3474 1372 9 benefits,230 benefits,230 ADP cjel-3474 1372 10 the the DET cjel-3474 1372 11 strength strength NOUN cjel-3474 1372 12 of of ADP cjel-3474 1372 13 the the DET cjel-3474 1372 14 donee donee NOUN cjel-3474 1372 15 organization,231 organization,231 VERB cjel-3474 1372 16 the the DET cjel-3474 1372 17 strength strength NOUN cjel-3474 1372 18 of of ADP cjel-3474 1372 19 state state NOUN cjel-3474 1372 20 and and CCONJ cjel-3474 1372 21 local local ADJ cjel-3474 1372 22 law law NOUN cjel-3474 1372 23 on on ADP cjel-3474 1372 24 conservation conservation NOUN cjel-3474 1372 25 easements,232 easements,232 PROPN cjel-3474 1372 26 and and CCONJ cjel-3474 1372 27 the the DET cjel-3474 1372 28 level level NOUN cjel-3474 1372 29 of of ADP cjel-3474 1372 30 conservation conservation NOUN cjel-3474 1372 31 protection protection NOUN cjel-3474 1372 32 provided provide VERB cjel-3474 1372 33 by by ADP cjel-3474 1372 34 the the DET cjel-3474 1372 35 easement easement PROPN cjel-3474 1372 36 ’s ’s PART cjel-3474 1372 37 terms.233 terms.233 VERB cjel-3474 1372 38 key key ADJ cjel-3474 1372 39 issues issue NOUN cjel-3474 1372 40 here here ADV cjel-3474 1372 41 would would AUX cjel-3474 1372 42 be be AUX cjel-3474 1372 43 the the DET cjel-3474 1372 44 credibility credibility NOUN cjel-3474 1372 45 of of ADP cjel-3474 1372 46 the the DET cjel-3474 1372 47 appraisal appraisal NOUN cjel-3474 1372 48 ( ( PUNCT cjel-3474 1372 49 and and CCONJ cjel-3474 1372 50 appraiser appraiser NOUN cjel-3474 1372 51 ) ) PUNCT cjel-3474 1372 52 , , PUNCT cjel-3474 1372 53 appraisal appraisal NOUN cjel-3474 1372 54 cost cost NOUN cjel-3474 1372 55 , , PUNCT cjel-3474 1372 56 and and CCONJ cjel-3474 1372 57 the the DET cjel-3474 1372 58 ability ability NOUN cjel-3474 1372 59 of of ADP cjel-3474 1372 60 the the DET cjel-3474 1372 61 irs irs PROPN cjel-3474 1372 62 to to PART cjel-3474 1372 63 challenge challenge VERB cjel-3474 1372 64 an an DET cjel-3474 1372 65 appraisal appraisal NOUN cjel-3474 1372 66 ’s ’s PART cjel-3474 1372 67 findings finding NOUN cjel-3474 1372 68 and and CCONJ cjel-3474 1372 69 deny deny VERB cjel-3474 1372 70 eligibility eligibility NOUN cjel-3474 1372 71 for for ADP cjel-3474 1372 72 the the DET cjel-3474 1372 73 higher high ADJ cjel-3474 1372 74 thresholds threshold NOUN cjel-3474 1372 75 . . PUNCT cjel-3474 1373 1 the the DET cjel-3474 1373 2 variables variable NOUN cjel-3474 1373 3 appraised appraise VERB cjel-3474 1373 4 would would AUX cjel-3474 1373 5 have have VERB cjel-3474 1373 6 to to PART cjel-3474 1373 7 be be AUX cjel-3474 1373 8 sufficiently sufficiently ADV cjel-3474 1373 9 standardized standardized ADJ cjel-3474 1373 10 to to PART cjel-3474 1373 11 make make VERB cjel-3474 1373 12 issuing issue VERB cjel-3474 1373 13 such such ADJ cjel-3474 1373 14 appraisals appraisal NOUN cjel-3474 1373 15 fairly fairly ADV cjel-3474 1373 16 objective objective ADJ cjel-3474 1373 17 , , PUNCT cjel-3474 1373 18 verifiable verifiable ADJ cjel-3474 1373 19 ( ( PUNCT cjel-3474 1373 20 and and CCONJ cjel-3474 1373 21 so so ADV cjel-3474 1373 22 subject subject ADJ cjel-3474 1373 23 to to ADP cjel-3474 1373 24 challenge challenge NOUN cjel-3474 1373 25 ) ) PUNCT cjel-3474 1373 26 , , PUNCT cjel-3474 1373 27 and and CCONJ cjel-3474 1373 28 relatively relatively ADV cjel-3474 1373 29 low low ADJ cjel-3474 1373 30 - - PUNCT cjel-3474 1373 31 cost cost NOUN cjel-3474 1373 32 . . PUNCT cjel-3474 1374 1 over over ADP cjel-3474 1374 2 time time NOUN cjel-3474 1374 3 , , PUNCT cjel-3474 1374 4 the the DET cjel-3474 1374 5 goal goal NOUN cjel-3474 1374 6 of of ADP cjel-3474 1374 7 the the DET cjel-3474 1374 8 conservation conservation NOUN cjel-3474 1374 9 appraisal appraisal NOUN cjel-3474 1374 10 would would AUX cjel-3474 1374 11 be be AUX cjel-3474 1374 12 to to PART cjel-3474 1374 13 have have VERB cjel-3474 1374 14 a a DET cjel-3474 1374 15 generally generally ADV cjel-3474 1374 16 accepted accept VERB cjel-3474 1374 17 method method NOUN cjel-3474 1374 18 of of ADP cjel-3474 1374 19 assessing assess VERB cjel-3474 1374 20 the the DET cjel-3474 1374 21 conservation conservation NOUN cjel-3474 1374 22 value value NOUN cjel-3474 1374 23 of of ADP cjel-3474 1374 24 an an DET cjel-3474 1374 25 easement easement NOUN cjel-3474 1374 26 . . PUNCT cjel-3474 1375 1 initially initially ADV cjel-3474 1375 2 , , PUNCT cjel-3474 1375 3 the the DET cjel-3474 1375 4 best good ADJ cjel-3474 1375 5 party party NOUN cjel-3474 1375 6 ( ( PUNCT cjel-3474 1375 7 for for ADP cjel-3474 1375 8 lack lack NOUN cjel-3474 1375 9 of of ADP cjel-3474 1375 10 a a DET cjel-3474 1375 11 better well ADJ cjel-3474 1375 12 alternative alternative NOUN cjel-3474 1375 13 ) ) PUNCT cjel-3474 1375 14 to to PART cjel-3474 1375 15 perform perform VERB cjel-3474 1375 16 such such ADJ cjel-3474 1375 17 appraisals appraisal NOUN cjel-3474 1375 18 would would AUX cjel-3474 1375 19 likely likely ADV cjel-3474 1375 20 be be AUX cjel-3474 1375 21 the the DET cjel-3474 1375 22 donee donee NOUN cjel-3474 1375 23 organization.234 organization.234 NOUN cjel-3474 1375 24 230 230 NUM cjel-3474 1375 25 . . PUNCT cjel-3474 1376 1 the the DET cjel-3474 1376 2 appraisal appraisal NOUN cjel-3474 1376 3 should should AUX cjel-3474 1376 4 provide provide VERB cjel-3474 1376 5 a a DET cjel-3474 1376 6 detailed detailed ADJ cjel-3474 1376 7 explanation explanation NOUN cjel-3474 1376 8 of of ADP cjel-3474 1376 9 the the DET cjel-3474 1376 10 conservation conservation NOUN cjel-3474 1376 11 benefits benefit NOUN cjel-3474 1376 12 and and CCONJ cjel-3474 1376 13 explain explain VERB cjel-3474 1376 14 how how SCONJ cjel-3474 1376 15 the the DET cjel-3474 1376 16 easement easement NOUN cjel-3474 1376 17 would would AUX cjel-3474 1376 18 also also ADV cjel-3474 1376 19 satisfy satisfy VERB cjel-3474 1376 20 the the DET cjel-3474 1376 21 threshold threshold NOUN cjel-3474 1376 22 eligibility eligibility NOUN cjel-3474 1376 23 requirements requirement NOUN cjel-3474 1376 24 . . PUNCT cjel-3474 1377 1 231 231 NUM cjel-3474 1377 2 . . PUNCT cjel-3474 1378 1 this this PRON cjel-3474 1378 2 could could AUX cjel-3474 1378 3 include include VERB cjel-3474 1378 4 , , PUNCT cjel-3474 1378 5 for for ADP cjel-3474 1378 6 example example NOUN cjel-3474 1378 7 , , PUNCT cjel-3474 1378 8 whether whether SCONJ cjel-3474 1378 9 the the DET cjel-3474 1378 10 donee donee NOUN cjel-3474 1378 11 is be AUX cjel-3474 1378 12 accredited accredit VERB cjel-3474 1378 13 by by ADP cjel-3474 1378 14 a a DET cjel-3474 1378 15 rigorous rigorous ADJ cjel-3474 1378 16 accreditation accreditation NOUN cjel-3474 1378 17 program program NOUN cjel-3474 1378 18 ( ( PUNCT cjel-3474 1378 19 e.g. e.g. ADV cjel-3474 1378 20 , , PUNCT cjel-3474 1378 21 the the DET cjel-3474 1378 22 land land NOUN cjel-3474 1378 23 trust trust PROPN cjel-3474 1378 24 alliance alliance PROPN cjel-3474 1378 25 ’s ’s PART cjel-3474 1378 26 program program NOUN cjel-3474 1378 27 ) ) PUNCT cjel-3474 1378 28 , , PUNCT cjel-3474 1378 29 has have AUX cjel-3474 1378 30 ( ( PUNCT cjel-3474 1378 31 and and CCONJ cjel-3474 1378 32 follows follow VERB cjel-3474 1378 33 ) ) PUNCT cjel-3474 1378 34 a a DET cjel-3474 1378 35 monitoring monitoring NOUN cjel-3474 1378 36 plan plan NOUN cjel-3474 1378 37 for for ADP cjel-3474 1378 38 easement easement ADJ cjel-3474 1378 39 enforcement enforcement NOUN cjel-3474 1378 40 ( ( PUNCT cjel-3474 1378 41 including include VERB cjel-3474 1378 42 a a DET cjel-3474 1378 43 plan plan NOUN cjel-3474 1378 44 for for ADP cjel-3474 1378 45 resources resource NOUN cjel-3474 1378 46 ) ) PUNCT cjel-3474 1378 47 , , PUNCT cjel-3474 1378 48 has have VERB cjel-3474 1378 49 a a DET cjel-3474 1378 50 system system NOUN cjel-3474 1378 51 for for ADP cjel-3474 1378 52 tracking track VERB cjel-3474 1378 53 the the DET cjel-3474 1378 54 easements easement NOUN cjel-3474 1378 55 it it PRON cjel-3474 1378 56 owns own VERB cjel-3474 1378 57 , , PUNCT cjel-3474 1378 58 makes make VERB cjel-3474 1378 59 the the DET cjel-3474 1378 60 terms term NOUN cjel-3474 1378 61 of of ADP cjel-3474 1378 62 the the DET cjel-3474 1378 63 easements easement NOUN cjel-3474 1378 64 held hold VERB cjel-3474 1378 65 publicly publicly ADV cjel-3474 1378 66 available available ADJ cjel-3474 1378 67 , , PUNCT cjel-3474 1378 68 and and CCONJ cjel-3474 1378 69 provides provide VERB cjel-3474 1378 70 full full ADJ cjel-3474 1378 71 , , PUNCT cjel-3474 1378 72 complete complete ADJ cjel-3474 1378 73 , , PUNCT cjel-3474 1378 74 and and CCONJ cjel-3474 1378 75 timely timely ADJ cjel-3474 1378 76 filing filing NOUN cjel-3474 1378 77 of of ADP cjel-3474 1378 78 the the DET cjel-3474 1378 79 form form NOUN cjel-3474 1378 80 990 990 NUM cjel-3474 1378 81 . . PUNCT cjel-3474 1379 1 232 232 NUM cjel-3474 1379 2 . . PUNCT cjel-3474 1380 1 for for ADP cjel-3474 1380 2 instance instance NOUN cjel-3474 1380 3 , , PUNCT cjel-3474 1380 4 factors factor NOUN cjel-3474 1380 5 of of ADP cjel-3474 1380 6 importance importance NOUN cjel-3474 1380 7 might might AUX cjel-3474 1380 8 include include VERB cjel-3474 1380 9 whether whether SCONJ cjel-3474 1380 10 the the DET cjel-3474 1380 11 state state NOUN cjel-3474 1380 12 attorney attorney NOUN cjel-3474 1380 13 general general NOUN cjel-3474 1380 14 has have VERB cjel-3474 1380 15 unambiguous unambiguous ADJ cjel-3474 1380 16 power power NOUN cjel-3474 1380 17 to to PART cjel-3474 1380 18 enforce enforce VERB cjel-3474 1380 19 conservation conservation NOUN cjel-3474 1380 20 easements easement NOUN cjel-3474 1380 21 and and CCONJ cjel-3474 1380 22 whether whether SCONJ cjel-3474 1380 23 there there PRON cjel-3474 1380 24 is be VERB cjel-3474 1380 25 a a DET cjel-3474 1380 26 history history NOUN cjel-3474 1380 27 of of ADP cjel-3474 1380 28 enforcement enforcement NOUN cjel-3474 1380 29 in in ADP cjel-3474 1380 30 the the DET cjel-3474 1380 31 state state NOUN cjel-3474 1380 32 , , PUNCT cjel-3474 1380 33 the the DET cjel-3474 1380 34 ease ease NOUN cjel-3474 1380 35 of of ADP cjel-3474 1380 36 abandonment abandonment NOUN cjel-3474 1380 37 of of ADP cjel-3474 1380 38 easements easement NOUN cjel-3474 1380 39 under under ADP cjel-3474 1380 40 state state NOUN cjel-3474 1380 41 law law NOUN cjel-3474 1380 42 , , PUNCT cjel-3474 1380 43 the the DET cjel-3474 1380 44 effect effect NOUN cjel-3474 1380 45 of of ADP cjel-3474 1380 46 the the DET cjel-3474 1380 47 recording recording NOUN cjel-3474 1380 48 statutes statute NOUN cjel-3474 1380 49 on on ADP cjel-3474 1380 50 easement easement ADJ cjel-3474 1380 51 status status NOUN cjel-3474 1380 52 , , PUNCT cjel-3474 1380 53 whether whether SCONJ cjel-3474 1380 54 easements easement NOUN cjel-3474 1380 55 escheat escheat VERB cjel-3474 1380 56 to to ADP cjel-3474 1380 57 the the DET cjel-3474 1380 58 state state NOUN cjel-3474 1380 59 , , PUNCT cjel-3474 1380 60 whether whether SCONJ cjel-3474 1380 61 the the DET cjel-3474 1380 62 state state NOUN cjel-3474 1380 63 has have VERB cjel-3474 1380 64 a a DET cjel-3474 1380 65 public public ADJ cjel-3474 1380 66 registry registry NOUN cjel-3474 1380 67 tracking tracking NOUN cjel-3474 1380 68 easements easement NOUN cjel-3474 1380 69 , , PUNCT cjel-3474 1380 70 and and CCONJ cjel-3474 1380 71 whether whether SCONJ cjel-3474 1380 72 the the DET cjel-3474 1380 73 state state NOUN cjel-3474 1380 74 is be AUX cjel-3474 1380 75 involved involve VERB cjel-3474 1380 76 in in ADP cjel-3474 1380 77 easement easement ADJ cjel-3474 1380 78 creation creation NOUN cjel-3474 1380 79 and and CCONJ cjel-3474 1380 80 defining define VERB cjel-3474 1380 81 valid valid ADJ cjel-3474 1380 82 conservation conservation NOUN cjel-3474 1380 83 purposes purpose NOUN cjel-3474 1380 84 . . PUNCT cjel-3474 1381 1 233 233 NUM cjel-3474 1381 2 . . PUNCT cjel-3474 1382 1 the the DET cjel-3474 1382 2 easement easement NOUN cjel-3474 1382 3 should should AUX cjel-3474 1382 4 be be AUX cjel-3474 1382 5 reviewed review VERB cjel-3474 1382 6 for for ADP cjel-3474 1382 7 compliance compliance NOUN cjel-3474 1382 8 with with ADP cjel-3474 1382 9 , , PUNCT cjel-3474 1382 10 among among ADP cjel-3474 1382 11 other other ADJ cjel-3474 1382 12 things thing NOUN cjel-3474 1382 13 , , PUNCT cjel-3474 1382 14 current current ADJ cjel-3474 1382 15 treasury treasury NOUN cjel-3474 1382 16 regulation regulation NOUN cjel-3474 1382 17 requirements requirement NOUN cjel-3474 1382 18 such such ADJ cjel-3474 1382 19 as as ADP cjel-3474 1382 20 use use NOUN cjel-3474 1382 21 restrictions restriction NOUN cjel-3474 1382 22 on on ADP cjel-3474 1382 23 the the DET cjel-3474 1382 24 donor donor NOUN cjel-3474 1382 25 and and CCONJ cjel-3474 1382 26 requirements requirement NOUN cjel-3474 1382 27 for for ADP cjel-3474 1382 28 transfer transfer NOUN cjel-3474 1382 29 of of ADP cjel-3474 1382 30 easements easement NOUN cjel-3474 1382 31 ( ( PUNCT cjel-3474 1382 32 i.e. i.e. X cjel-3474 1382 33 , , PUNCT cjel-3474 1382 34 that that DET cjel-3474 1382 35 transfer transfer NOUN cjel-3474 1382 36 may may AUX cjel-3474 1382 37 be be AUX cjel-3474 1382 38 made make VERB cjel-3474 1382 39 only only ADV cjel-3474 1382 40 to to ADP cjel-3474 1382 41 another another DET cjel-3474 1382 42 conservation conservation NOUN cjel-3474 1382 43 organization organization NOUN cjel-3474 1382 44 or or CCONJ cjel-3474 1382 45 to to ADP cjel-3474 1382 46 the the DET cjel-3474 1382 47 public public NOUN cjel-3474 1382 48 ) ) PUNCT cjel-3474 1382 49 . . PUNCT cjel-3474 1383 1 ideally ideally ADV cjel-3474 1383 2 , , PUNCT cjel-3474 1383 3 easement easement ADJ cjel-3474 1383 4 terms term NOUN cjel-3474 1383 5 would would AUX cjel-3474 1383 6 be be AUX cjel-3474 1383 7 assessed assess VERB cjel-3474 1383 8 for for ADP cjel-3474 1383 9 consistency consistency NOUN cjel-3474 1383 10 with with ADP cjel-3474 1383 11 established establish VERB cjel-3474 1383 12 best good ADJ cjel-3474 1383 13 conservation conservation NOUN cjel-3474 1383 14 practices practice NOUN cjel-3474 1383 15 . . PUNCT cjel-3474 1384 1 234 234 NUM cjel-3474 1384 2 . . PUNCT cjel-3474 1385 1 a a DET cjel-3474 1385 2 donee donee NOUN cjel-3474 1385 3 organization organization NOUN cjel-3474 1385 4 could could AUX cjel-3474 1385 5 not not PART cjel-3474 1385 6 realistically realistically ADV cjel-3474 1385 7 assess assess VERB cjel-3474 1385 8 its its PRON cjel-3474 1385 9 own own ADJ cjel-3474 1385 10 strength strength NOUN cjel-3474 1385 11 in in ADP cjel-3474 1385 12 an an DET cjel-3474 1385 13 objective objective ADJ cjel-3474 1385 14 manner manner NOUN cjel-3474 1385 15 . . PUNCT cjel-3474 1386 1 this this PRON cjel-3474 1386 2 would would AUX cjel-3474 1386 3 have have VERB cjel-3474 1386 4 to to PART cjel-3474 1386 5 be be AUX cjel-3474 1386 6 derived derive VERB cjel-3474 1386 7 independently independently ADV cjel-3474 1386 8 of of ADP cjel-3474 1386 9 the the DET cjel-3474 1386 10 appraisal appraisal NOUN cjel-3474 1386 11 , , PUNCT cjel-3474 1386 12 perhaps perhaps ADV cjel-3474 1386 13 through through ADP cjel-3474 1386 14 satisfaction satisfaction NOUN cjel-3474 1386 15 of of ADP cjel-3474 1386 16 reportable reportable ADJ cjel-3474 1386 17 metrics metric NOUN cjel-3474 1386 18 on on ADP cjel-3474 1386 19 the the DET cjel-3474 1386 20 form form NOUN cjel-3474 1386 21 990 990 NUM cjel-3474 1386 22 and and CCONJ cjel-3474 1386 23 by by ADP cjel-3474 1386 24 accreditation accreditation NOUN cjel-3474 1386 25 . . PUNCT cjel-3474 1387 1 such such ADJ cjel-3474 1387 2 formal formal ADJ cjel-3474 1387 3 donee donee NOUN cjel-3474 1387 4 involvement involvement NOUN cjel-3474 1387 5 could could AUX cjel-3474 1387 6 increase increase VERB cjel-3474 1387 7 the the DET cjel-3474 1387 8 cost cost NOUN cjel-3474 1387 9 to to ADP cjel-3474 1387 10 land land NOUN cjel-3474 1387 11 trusts trust NOUN cjel-3474 1387 12 of of ADP cjel-3474 1387 13 accepting accept VERB cjel-3474 1387 14 easement easement ADJ cjel-3474 1387 15 contributions contribution NOUN cjel-3474 1387 16 , , PUNCT cjel-3474 1387 17 but but CCONJ cjel-3474 1387 18 donee donee NOUN cjel-3474 1387 19 organizations organization NOUN cjel-3474 1387 20 should should AUX cjel-3474 1387 21 arguably arguably ADV cjel-3474 1387 22 be be AUX cjel-3474 1387 23 performing perform VERB cjel-3474 1387 24 a a DET cjel-3474 1387 25 fairly fairly ADV cjel-3474 1387 26 extensive extensive ADJ cjel-3474 1387 27 analysis analysis NOUN cjel-3474 1387 28 of of ADP cjel-3474 1387 29 each each DET cjel-3474 1387 30 possible possible ADJ cjel-3474 1387 31 contribution contribution NOUN cjel-3474 1387 32 in in ADP cjel-3474 1387 33 any any DET cjel-3474 1387 34 event event NOUN cjel-3474 1387 35 . . PUNCT cjel-3474 1388 1 higher high ADJ cjel-3474 1388 2 cost cost NOUN cjel-3474 1388 3 per per ADP cjel-3474 1388 4 easement easement NOUN cjel-3474 1388 5 could could AUX cjel-3474 1388 6 also also ADV cjel-3474 1388 7 lead lead VERB cjel-3474 1388 8 to to ADP cjel-3474 1388 9 better well ADJ cjel-3474 1388 10 easement easement ADJ cjel-3474 1388 11 quality quality NOUN cjel-3474 1388 12 . . PUNCT cjel-3474 1389 1 professor professor NOUN cjel-3474 1389 2 halperin halperin PROPN cjel-3474 1389 3 suggests suggest VERB cjel-3474 1389 4 that that SCONJ cjel-3474 1389 5 “ " PUNCT cjel-3474 1389 6 the the DET cjel-3474 1389 7 donee donee NOUN cjel-3474 1389 8 should should AUX cjel-3474 1389 9 be be AUX cjel-3474 1389 10 required require VERB cjel-3474 1389 11 to to PART cjel-3474 1389 12 certify certify VERB cjel-3474 1389 13 publicly publicly ADV cjel-3474 1389 14 that that SCONJ cjel-3474 1389 15 it it PRON cjel-3474 1389 16 views view VERB cjel-3474 1389 17 the the DET cjel-3474 1389 18 public public ADJ cjel-3474 1389 19 benefit benefit NOUN cjel-3474 1389 20 to to PART cjel-3474 1389 21 be be AUX cjel-3474 1389 22 at at ADP cjel-3474 1389 23 the the DET cjel-3474 1389 24 level level NOUN cjel-3474 1389 25 of of ADP cjel-3474 1389 26 the the DET cjel-3474 1389 27 claimed claim VERB cjel-3474 1389 28 deduction deduction NOUN cjel-3474 1389 29 . . PUNCT cjel-3474 1389 30 ” " PUNCT cjel-3474 1390 1 halperin halperin NOUN cjel-3474 1390 2 , , PUNCT cjel-3474 1390 3 2012 2012 NUM cjel-3474 1390 4 ] ] PUNCT cjel-3474 1390 5 the the DET cjel-3474 1390 6 conservation conservation NOUN cjel-3474 1390 7 easement easement ADJ cjel-3474 1390 8 tax tax NOUN cjel-3474 1390 9 expenditure expenditure NOUN cjel-3474 1390 10 59 59 NUM cjel-3474 1390 11 rvation rvation NOUN cjel-3474 1390 12 broker broker NOUN cjel-3474 1390 13 seriously.235 seriously.235 PROPN cjel-3474 1390 14 tion tion NOUN cjel-3474 1390 15 . . PUNCT cjel-3474 1391 1 carryovers carryover NOUN cjel-3474 1391 2 , , PUNCT cjel-3474 1391 3 perhaps perhaps ADV cjel-3474 1391 4 up up ADP cjel-3474 1391 5 to to PART cjel-3474 1391 6 fifteen fifteen NUM cjel-3474 1391 7 years year NOUN cjel-3474 1391 8 , , PUNCT cjel-3474 1391 9 should should AUX cjel-3474 1391 10 be be AUX cjel-3474 1391 11 allowed.236 allowed.236 ADJ cjel-3474 1391 12 surances surance NOUN cjel-3474 1391 13     SPACE cjel-3474 1391 14 although although SCONJ cjel-3474 1391 15 the the DET cjel-3474 1391 16 donee donee NOUN cjel-3474 1391 17 is be AUX cjel-3474 1391 18 an an DET cjel-3474 1391 19 interested interested ADJ cjel-3474 1391 20 party party NOUN cjel-3474 1391 21 , , PUNCT cjel-3474 1391 22 and and CCONJ cjel-3474 1391 23 so so ADV cjel-3474 1391 24 might might AUX cjel-3474 1391 25 be be AUX cjel-3474 1391 26 inclined incline VERB cjel-3474 1391 27 always always ADV cjel-3474 1391 28 to to PART cjel-3474 1391 29 issue issue VERB cjel-3474 1391 30 a a DET cjel-3474 1391 31 positive positive ADJ cjel-3474 1391 32 appraisal appraisal NOUN cjel-3474 1391 33 ( ( PUNCT cjel-3474 1391 34 and and CCONJ cjel-3474 1391 35 thus thus ADV cjel-3474 1391 36 render render VERB cjel-3474 1391 37 the the DET cjel-3474 1391 38 default default NOUN cjel-3474 1391 39 percentages percentage NOUN cjel-3474 1391 40 obsolete obsolete ADJ cjel-3474 1391 41 ) ) PUNCT cjel-3474 1391 42 , , PUNCT cjel-3474 1391 43 the the DET cjel-3474 1391 44 donee donee NOUN cjel-3474 1391 45 would would AUX cjel-3474 1391 46 be be AUX cjel-3474 1391 47 accountable accountable ADJ cjel-3474 1391 48 to to ADP cjel-3474 1391 49 the the DET cjel-3474 1391 50 public public NOUN cjel-3474 1391 51 and and CCONJ cjel-3474 1391 52 the the DET cjel-3474 1391 53 irs irs PROPN cjel-3474 1391 54 for for ADP cjel-3474 1391 55 the the DET cjel-3474 1391 56 appraisal appraisal NOUN cjel-3474 1391 57 and and CCONJ cjel-3474 1391 58 , , PUNCT cjel-3474 1391 59 as as ADP cjel-3474 1391 60 a a DET cjel-3474 1391 61 conservation conservation NOUN cjel-3474 1391 62 organization organization NOUN cjel-3474 1391 63 , , PUNCT cjel-3474 1391 64 should should AUX cjel-3474 1391 65 take take VERB cjel-3474 1391 66 its its PRON cjel-3474 1391 67 role role NOUN cjel-3474 1391 68 as as ADP cjel-3474 1391 69 a a DET cjel-3474 1391 70 conse conse NOUN cjel-3474 1391 71 6 6 NUM cjel-3474 1391 72 . . PUNCT cjel-3474 1392 1 refundability refundability NOUN cjel-3474 1392 2 and and CCONJ cjel-3474 1392 3 carryovers carryover NOUN cjel-3474 1392 4 in in ADP cjel-3474 1392 5 theory theory NOUN cjel-3474 1392 6 , , PUNCT cjel-3474 1392 7 the the DET cjel-3474 1392 8 credit credit NOUN cjel-3474 1392 9 should should AUX cjel-3474 1392 10 be be AUX cjel-3474 1392 11 refundable refundable ADJ cjel-3474 1392 12 ( ( PUNCT cjel-3474 1392 13 i.e. i.e. X cjel-3474 1392 14 , , PUNCT cjel-3474 1392 15 to to ADP cjel-3474 1392 16 the the DET cjel-3474 1392 17 extent extent NOUN cjel-3474 1392 18 the the DET cjel-3474 1392 19 donor donor NOUN cjel-3474 1392 20 does do AUX cjel-3474 1392 21 not not PART cjel-3474 1392 22 have have AUX cjel-3474 1392 23 sufficient sufficient ADJ cjel-3474 1392 24 tax tax NOUN cjel-3474 1392 25 liability liability NOUN cjel-3474 1392 26 to to PART cjel-3474 1392 27 use use VERB cjel-3474 1392 28 the the DET cjel-3474 1392 29 credit credit NOUN cjel-3474 1392 30 , , PUNCT cjel-3474 1392 31 the the DET cjel-3474 1392 32 unused unused ADJ cjel-3474 1392 33 portion portion NOUN cjel-3474 1392 34 should should AUX cjel-3474 1392 35 be be AUX cjel-3474 1392 36 paid pay VERB cjel-3474 1392 37 out out ADP cjel-3474 1392 38 , , PUNCT cjel-3474 1392 39 or or CCONJ cjel-3474 1392 40 “ " PUNCT cjel-3474 1392 41 refunded refunded ADJ cjel-3474 1392 42 ” " PUNCT cjel-3474 1392 43 to to ADP cjel-3474 1392 44 the the DET cjel-3474 1392 45 donor donor NOUN cjel-3474 1392 46 ) ) PUNCT cjel-3474 1392 47 . . PUNCT cjel-3474 1393 1 a a DET cjel-3474 1393 2 refundable refundable ADJ cjel-3474 1393 3 credit credit NOUN cjel-3474 1393 4 would would AUX cjel-3474 1393 5 be be AUX cjel-3474 1393 6 the the DET cjel-3474 1393 7 fairest fair ADJ cjel-3474 1393 8 means mean NOUN cjel-3474 1393 9 of of ADP cjel-3474 1393 10 ensuring ensure VERB cjel-3474 1393 11 that that SCONJ cjel-3474 1393 12 donors donor NOUN cjel-3474 1393 13 receive receive VERB cjel-3474 1393 14 the the DET cjel-3474 1393 15 same same ADJ cjel-3474 1393 16 amounts amount NOUN cjel-3474 1393 17 with with ADP cjel-3474 1393 18 respect respect NOUN cjel-3474 1393 19 to to ADP cjel-3474 1393 20 a a DET cjel-3474 1393 21 conservation conservation NOUN cjel-3474 1393 22 contribution contribution NOUN cjel-3474 1393 23 . . PUNCT cjel-3474 1394 1 however however ADV cjel-3474 1394 2 , , PUNCT cjel-3474 1394 3 refundable refundable ADJ cjel-3474 1394 4 credits credit NOUN cjel-3474 1394 5 add add VERB cjel-3474 1394 6 a a DET cjel-3474 1394 7 layer layer NOUN cjel-3474 1394 8 of of ADP cjel-3474 1394 9 administrative administrative ADJ cjel-3474 1394 10 complexity complexity NOUN cjel-3474 1394 11 , , PUNCT cjel-3474 1394 12 and and CCONJ cjel-3474 1394 13 also also ADV cjel-3474 1394 14 become become VERB cjel-3474 1394 15 a a DET cjel-3474 1394 16 magnet magnet NOUN cjel-3474 1394 17 for for ADP cjel-3474 1394 18 abuse abuse NOUN cjel-3474 1394 19 ( ( PUNCT cjel-3474 1394 20 not not PART cjel-3474 1394 21 to to PART cjel-3474 1394 22 mention mention VERB cjel-3474 1394 23 increasing increase VERB cjel-3474 1394 24 the the DET cjel-3474 1394 25 revenue revenue NOUN cjel-3474 1394 26 cost cost NOUN cjel-3474 1394 27 of of ADP cjel-3474 1394 28 the the DET cjel-3474 1394 29 credit credit NOUN cjel-3474 1394 30 ) ) PUNCT cjel-3474 1394 31 , , PUNCT cjel-3474 1394 32 making make VERB cjel-3474 1394 33 the the DET cjel-3474 1394 34 more more ADV cjel-3474 1394 35 traditional traditional ADJ cjel-3474 1394 36 and and CCONJ cjel-3474 1394 37 politically politically ADV cjel-3474 1394 38 accepted accept VERB cjel-3474 1394 39 nonrefundable nonrefundable ADJ cjel-3474 1394 40 credit credit NOUN cjel-3474 1394 41 a a DET cjel-3474 1394 42 better well ADJ cjel-3474 1394 43 op op NOUN cjel-3474 1394 44 7 7 NUM cjel-3474 1394 45 . . PUNCT cjel-3474 1395 1 summary summary NOUN cjel-3474 1395 2 of of ADP cjel-3474 1395 3 course course NOUN cjel-3474 1395 4 , , PUNCT cjel-3474 1395 5 if if SCONJ cjel-3474 1395 6 congress congress PROPN cjel-3474 1395 7 were be AUX cjel-3474 1395 8 to to PART cjel-3474 1395 9 adopt adopt VERB cjel-3474 1395 10 a a DET cjel-3474 1395 11 new new ADJ cjel-3474 1395 12 conservation conservation NOUN cjel-3474 1395 13 tax tax NOUN cjel-3474 1395 14 credit credit NOUN cjel-3474 1395 15 , , PUNCT cjel-3474 1395 16 the the DET cjel-3474 1395 17 above above ADJ cjel-3474 1395 18 and and CCONJ cjel-3474 1395 19 other other ADJ cjel-3474 1395 20 details detail NOUN cjel-3474 1395 21 would would AUX cjel-3474 1395 22 have have VERB cjel-3474 1395 23 to to PART cjel-3474 1395 24 be be AUX cjel-3474 1395 25 negotiated negotiate VERB cjel-3474 1395 26 , , PUNCT cjel-3474 1395 27 and and CCONJ cjel-3474 1395 28 there there PRON cjel-3474 1395 29 is be VERB cjel-3474 1395 30 no no DET cjel-3474 1395 31 one one NUM cjel-3474 1395 32 right right ADJ cjel-3474 1395 33 way way NOUN cjel-3474 1395 34 to to PART cjel-3474 1395 35 design design VERB cjel-3474 1395 36 such such DET cjel-3474 1395 37 a a DET cjel-3474 1395 38 credit credit NOUN cjel-3474 1395 39 . . PUNCT cjel-3474 1396 1 still still ADV cjel-3474 1396 2 , , PUNCT cjel-3474 1396 3 by by ADP cjel-3474 1396 4 way way NOUN cjel-3474 1396 5 of of ADP cjel-3474 1396 6 summary summary NOUN cjel-3474 1396 7 , , PUNCT cjel-3474 1396 8 the the DET cjel-3474 1396 9 goal goal NOUN cjel-3474 1396 10 of of ADP cjel-3474 1396 11 the the DET cjel-3474 1396 12 credit credit NOUN cjel-3474 1396 13 should should AUX cjel-3474 1396 14 be be AUX cjel-3474 1396 15 to to ADP cjel-3474 1396 16 fashion fashion NOUN cjel-3474 1396 17 rules rule NOUN cjel-3474 1396 18 that that PRON cjel-3474 1396 19 develop develop VERB cjel-3474 1396 20 conservation conservation NOUN cjel-3474 1396 21 value value NOUN cjel-3474 1396 22 . . PUNCT cjel-3474 1397 1 this this PRON cjel-3474 1397 2 can can AUX cjel-3474 1397 3 be be AUX cjel-3474 1397 4 done do VERB cjel-3474 1397 5 by by ADP cjel-3474 1397 6 prioritizing prioritize VERB cjel-3474 1397 7 some some DET cjel-3474 1397 8 purposes purpose NOUN cjel-3474 1397 9 over over ADP cjel-3474 1397 10 others other NOUN cjel-3474 1397 11 , , PUNCT cjel-3474 1397 12 eliminating eliminate VERB cjel-3474 1397 13 the the DET cjel-3474 1397 14 tax tax NOUN cjel-3474 1397 15 benefit benefit NOUN cjel-3474 1397 16 for for ADP cjel-3474 1397 17 some some DET cjel-3474 1397 18 types type NOUN cjel-3474 1397 19 of of ADP cjel-3474 1397 20 easements easement NOUN cjel-3474 1397 21 , , PUNCT cjel-3474 1397 22 providing provide VERB cjel-3474 1397 23 different different ADJ cjel-3474 1397 24 credit credit NOUN cjel-3474 1397 25 levels level NOUN cjel-3474 1397 26 ( ( PUNCT cjel-3474 1397 27 with with ADP cjel-3474 1397 28 tougher tough ADJ cjel-3474 1397 29 initial initial ADJ cjel-3474 1397 30 eligibility eligibility NOUN cjel-3474 1397 31 requirements requirement NOUN cjel-3474 1397 32 for for ADP cjel-3474 1397 33 all all DET cjel-3474 1397 34 easements easement NOUN cjel-3474 1397 35 ) ) PUNCT cjel-3474 1397 36 depending depend VERB cjel-3474 1397 37 on on ADP cjel-3474 1397 38 as as ADP cjel-3474 1397 39 supra supra PROPN cjel-3474 1397 40 note note PROPN cjel-3474 1397 41 14 14 NUM cjel-3474 1397 42 , , PUNCT cjel-3474 1397 43 at at ADP cjel-3474 1397 44 42 42 NUM cjel-3474 1397 45 . . PUNCT cjel-3474 1397 46 235 235 NUM cjel-3474 1397 47 . . PUNCT cjel-3474 1398 1 in in ADP cjel-3474 1398 2 addition addition NOUN cjel-3474 1398 3 , , PUNCT cjel-3474 1398 4 higher high ADJ cjel-3474 1398 5 credit credit NOUN cjel-3474 1398 6 percentages percentage NOUN cjel-3474 1398 7 could could AUX cjel-3474 1398 8 be be AUX cjel-3474 1398 9 available available ADJ cjel-3474 1398 10 for for ADP cjel-3474 1398 11 taxpayers taxpayer NOUN cjel-3474 1398 12 that that PRON cjel-3474 1398 13 have have AUX cjel-3474 1398 14 performed perform VERB cjel-3474 1398 15 a a DET cjel-3474 1398 16 “ " PUNCT cjel-3474 1398 17 conservation conservation NOUN cjel-3474 1398 18 benefit benefit NOUN cjel-3474 1398 19 impact impact NOUN cjel-3474 1398 20 statement statement NOUN cjel-3474 1398 21 , , PUNCT cjel-3474 1398 22 ” " PUNCT cjel-3474 1398 23 in in ADP cjel-3474 1398 24 an an DET cjel-3474 1398 25 attempt attempt NOUN cjel-3474 1398 26 to to PART cjel-3474 1398 27 encourage encourage VERB cjel-3474 1398 28 the the DET cjel-3474 1398 29 standardization standardization NOUN cjel-3474 1398 30 of of ADP cjel-3474 1398 31 the the DET cjel-3474 1398 32 quantification quantification NOUN cjel-3474 1398 33 of of ADP cjel-3474 1398 34 conservation conservation NOUN cjel-3474 1398 35 benefits benefit NOUN cjel-3474 1398 36 . . PUNCT cjel-3474 1399 1 see see VERB cjel-3474 1399 2 supra supra PROPN cjel-3474 1399 3 notes note VERB cjel-3474 1399 4 96–100 96–100 PROPN cjel-3474 1399 5 . . PUNCT cjel-3474 1400 1 the the DET cjel-3474 1400 2 conservation conservation NOUN cjel-3474 1400 3 benefit benefit NOUN cjel-3474 1400 4 statement statement NOUN cjel-3474 1400 5 may may AUX cjel-3474 1400 6 be be AUX cjel-3474 1400 7 conceptualized conceptualize VERB cjel-3474 1400 8 as as ADP cjel-3474 1400 9 the the DET cjel-3474 1400 10 inverse inverse NOUN cjel-3474 1400 11 of of ADP cjel-3474 1400 12 an an DET cjel-3474 1400 13 environmental environmental ADJ cjel-3474 1400 14 impact impact NOUN cjel-3474 1400 15 statement statement NOUN cjel-3474 1400 16 , , PUNCT cjel-3474 1400 17 a a DET cjel-3474 1400 18 requirement requirement NOUN cjel-3474 1400 19 established establish VERB cjel-3474 1400 20 by by ADP cjel-3474 1400 21 the the DET cjel-3474 1400 22 national national PROPN cjel-3474 1400 23 environmental environmental PROPN cjel-3474 1400 24 policy policy NOUN cjel-3474 1400 25 act act NOUN cjel-3474 1400 26 that that PRON cjel-3474 1400 27 has have AUX cjel-3474 1400 28 since since SCONJ cjel-3474 1400 29 come come VERB cjel-3474 1400 30 to to PART cjel-3474 1400 31 be be AUX cjel-3474 1400 32 a a DET cjel-3474 1400 33 valuable valuable ADJ cjel-3474 1400 34 tool tool NOUN cjel-3474 1400 35 in in ADP cjel-3474 1400 36 assessing assess VERB cjel-3474 1400 37 the the DET cjel-3474 1400 38 environmental environmental ADJ cjel-3474 1400 39 impact impact NOUN cjel-3474 1400 40 of of ADP cjel-3474 1400 41 development development NOUN cjel-3474 1400 42 . . PUNCT cjel-3474 1401 1 236 236 NUM cjel-3474 1401 2 . . PUNCT cjel-3474 1402 1 many many ADJ cjel-3474 1402 2 state state NOUN cjel-3474 1402 3 credits credit NOUN cjel-3474 1402 4 permit permit VERB cjel-3474 1402 5 carryovers carryover NOUN cjel-3474 1402 6 . . PUNCT cjel-3474 1403 1 for for ADP cjel-3474 1403 2 a a DET cjel-3474 1403 3 comparison comparison NOUN cjel-3474 1403 4 of of ADP cjel-3474 1403 5 state state NOUN cjel-3474 1403 6 features feature NOUN cjel-3474 1403 7 , , PUNCT cjel-3474 1403 8 see see VERB cjel-3474 1403 9 william william PROPN cjel-3474 1403 10 m. m. PROPN cjel-3474 1403 11 silberstein silberstein PROPN cjel-3474 1403 12 , , PUNCT cjel-3474 1403 13 conservation conservation NOUN cjel-3474 1403 14 tax tax NOUN cjel-3474 1403 15 credit credit NOUN cjel-3474 1403 16 state state NOUN cjel-3474 1403 17 by by ADP cjel-3474 1403 18 state state NOUN cjel-3474 1403 19 comparison comparison PROPN cjel-3474 1403 20 , , PUNCT cjel-3474 1403 21 ali ali PROPN cjel-3474 1403 22 - - PUNCT cjel-3474 1403 23 aba aba PROPN cjel-3474 1403 24 course course NOUN cjel-3474 1403 25 of of ADP cjel-3474 1403 26 study study NOUN cjel-3474 1403 27 ( ( PUNCT cjel-3474 1403 28 2005 2005 NUM cjel-3474 1403 29 ) ) PUNCT cjel-3474 1403 30 , , PUNCT cjel-3474 1403 31 available available ADJ cjel-3474 1403 32 at at ADP cjel-3474 1403 33 http://files.ali-aba.org/files/coursebooks/pdf/cl053ch02.pdf http://files.ali-aba.org/files/coursebooks/pdf/cl053ch02.pdf NOUN cjel-3474 1403 34 ; ; PUNCT cjel-3474 1403 35 summary summary NOUN cjel-3474 1403 36 of of ADP cjel-3474 1403 37 state state NOUN cjel-3474 1403 38 tax tax NOUN cjel-3474 1403 39 credits credit NOUN cjel-3474 1403 40 for for ADP cjel-3474 1403 41 conservation conservation NOUN cjel-3474 1403 42 , , PUNCT cjel-3474 1403 43 private private ADJ cjel-3474 1403 44 landowner landowner NOUN cjel-3474 1403 45 network network NOUN cjel-3474 1403 46 , , PUNCT cjel-3474 1403 47 http://www.privatelandownernetwork.org/exchange/pun.aspx?id=862 http://www.privatelandownernetwork.org/exchange/pun.aspx?id=862 X cjel-3474 1403 48 ( ( PUNCT cjel-3474 1403 49 last last ADV cjel-3474 1403 50 visited visit VERB cjel-3474 1403 51 nov nov PROPN cjel-3474 1403 52 . . PROPN cjel-3474 1403 53 16 16 NUM cjel-3474 1403 54 , , PUNCT cjel-3474 1403 55 2011 2011 NUM cjel-3474 1403 56 ) ) PUNCT cjel-3474 1403 57 . . PUNCT cjel-3474 1404 1 60 60 NUM cjel-3474 1404 2 columbia columbia PROPN cjel-3474 1404 3 journal journal PROPN cjel-3474 1404 4 of of ADP cjel-3474 1404 5 environmental environmental ADJ cjel-3474 1404 6 law law NOUN cjel-3474 1405 1 [ [ X cjel-3474 1405 2 vol vol NOUN cjel-3474 1405 3 . . PUNCT cjel-3474 1406 1 37:1 37:1 NUM cjel-3474 1406 2 of of ADP cjel-3474 1406 3 efit efit NOUN cjel-3474 1406 4 toward toward ADP cjel-3474 1406 5 a a DET cjel-3474 1406 6 better well ADJ cjel-3474 1406 7 articulation articulation NOUN cjel-3474 1406 8 of of ADP cjel-3474 1406 9 the the DET cjel-3474 1406 10 conservation conservation NOUN cjel-3474 1406 11 value value NOUN cjel-3474 1406 12 at at ADP cjel-3474 1406 13 stake stake NOUN cjel-3474 1406 14 . . PUNCT cjel-3474 1407 1 iv iv X cjel-3474 1407 2 . . PUNCT cjel-3474 1407 3 conclusion conclusion NOUN cjel-3474 1407 4 easure easure NOUN cjel-3474 1407 5 , , PUNCT cjel-3474 1407 6 as as SCONJ cjel-3474 1407 7 if if SCONJ cjel-3474 1407 8 it it PRON cjel-3474 1407 9 represented represent VERB cjel-3474 1407 10 the the DET cjel-3474 1407 11 conservation conservation NOUN cjel-3474 1407 12 value value NOUN cjel-3474 1407 13 of of ADP cjel-3474 1407 14 the the DET cjel-3474 1407 15 pr pr NOUN cjel-3474 1407 16 sense sense NOUN cjel-3474 1407 17 that that SCONJ cjel-3474 1407 18 conservation conservation NOUN cjel-3474 1407 19 benefits benefit NOUN cjel-3474 1407 20 would would AUX cjel-3474 1407 21 exceed exceed VERB cjel-3474 1407 22 pr pr NOUN cjel-3474 1407 23 o o NOUN cjel-3474 1407 24 where where SCONJ cjel-3474 1407 25 it it PRON cjel-3474 1407 26 should should AUX cjel-3474 1407 27 be be AUX cjel-3474 1407 28 : : PUNCT cjel-3474 1407 29 on on ADP cjel-3474 1407 30 the the DET cjel-3474 1407 31 conservation conservation NOUN cjel-3474 1407 32 benefits benefit NOUN cjel-3474 1407 33 of of ADP cjel-3474 1407 34 the the DET cjel-3474 1407 35 pr pr NOUN cjel-3474 1407 36 conservation conservation NOUN cjel-3474 1407 37 value value NOUN cjel-3474 1407 38 , , PUNCT cjel-3474 1407 39 and and CCONJ cjel-3474 1407 40 strengthening strengthen VERB cjel-3474 1407 41 donee donee NOUN cjel-3474 1407 42 eligibility eligibility NOUN cjel-3474 1407 43 . . PUNCT cjel-3474 1408 1 a a DET cjel-3474 1408 2 new new ADJ cjel-3474 1408 3 conservation conservation NOUN cjel-3474 1408 4 tax tax NOUN cjel-3474 1408 5 credit credit NOUN cjel-3474 1408 6 is be AUX cjel-3474 1408 7 , , PUNCT cjel-3474 1408 8 of of ADP cjel-3474 1408 9 course course NOUN cjel-3474 1408 10 , , PUNCT cjel-3474 1408 11 not not PART cjel-3474 1408 12 the the DET cjel-3474 1408 13 only only ADJ cjel-3474 1408 14 option option NOUN cjel-3474 1408 15 . . PUNCT cjel-3474 1409 1 the the DET cjel-3474 1409 2 current current ADJ cjel-3474 1409 3 deduction deduction NOUN cjel-3474 1409 4 is be AUX cjel-3474 1409 5 by by ADP cjel-3474 1409 6 now now ADV cjel-3474 1409 7 fairly fairly ADV cjel-3474 1409 8 well well ADV cjel-3474 1409 9 entrenched entrench VERB cjel-3474 1409 10 . . PUNCT cjel-3474 1410 1 the the DET cjel-3474 1410 2 deduction deduction NOUN cjel-3474 1410 3 model model NOUN cjel-3474 1410 4 could could AUX cjel-3474 1410 5 be be AUX cjel-3474 1410 6 retained retain VERB cjel-3474 1410 7 , , PUNCT cjel-3474 1410 8 but but CCONJ cjel-3474 1410 9 as as ADP cjel-3474 1410 10 with with ADP cjel-3474 1410 11 the the DET cjel-3474 1410 12 proposed propose VERB cjel-3474 1410 13 credit credit NOUN cjel-3474 1410 14 , , PUNCT cjel-3474 1410 15 the the DET cjel-3474 1410 16 measure measure NOUN cjel-3474 1410 17 for for ADP cjel-3474 1410 18 the the DET cjel-3474 1410 19 deduction deduction NOUN cjel-3474 1410 20 could could AUX cjel-3474 1410 21 be be AUX cjel-3474 1410 22 changed change VERB cjel-3474 1410 23 . . PUNCT cjel-3474 1411 1 similarly similarly ADV cjel-3474 1411 2 , , PUNCT cjel-3474 1411 3 many many ADJ cjel-3474 1411 4 of of ADP cjel-3474 1411 5 the the DET cjel-3474 1411 6 ideas idea NOUN cjel-3474 1411 7 above above ADV cjel-3474 1411 8 could could AUX cjel-3474 1411 9 be be AUX cjel-3474 1411 10 incorporated incorporate VERB cjel-3474 1411 11 into into ADP cjel-3474 1411 12 the the DET cjel-3474 1411 13 deduction deduction NOUN cjel-3474 1411 14 . . PUNCT cjel-3474 1412 1 the the DET cjel-3474 1412 2 overriding override VERB cjel-3474 1412 3 goal goal NOUN cjel-3474 1412 4 , , PUNCT cjel-3474 1412 5 however however ADV cjel-3474 1412 6 , , PUNCT cjel-3474 1412 7 should should AUX cjel-3474 1412 8 be be AUX cjel-3474 1412 9 to to PART cjel-3474 1412 10 push push VERB cjel-3474 1412 11 the the DET cjel-3474 1412 12 conservation conservation NOUN cjel-3474 1412 13 tax tax NOUN cjel-3474 1412 14 ben ben PROPN cjel-3474 1412 15 a a DET cjel-3474 1412 16 fundamental fundamental ADJ cjel-3474 1412 17 problem problem NOUN cjel-3474 1412 18 with with ADP cjel-3474 1412 19 the the DET cjel-3474 1412 20 conservation conservation NOUN cjel-3474 1412 21 easement easement ADJ cjel-3474 1412 22 tax tax NOUN cjel-3474 1412 23 expenditure expenditure NOUN cjel-3474 1412 24 is be AUX cjel-3474 1412 25 that that SCONJ cjel-3474 1412 26 the the DET cjel-3474 1412 27 measure measure NOUN cjel-3474 1412 28 for for ADP cjel-3474 1412 29 the the DET cjel-3474 1412 30 tax tax NOUN cjel-3474 1412 31 benefit benefit NOUN cjel-3474 1412 32 — — PUNCT cjel-3474 1412 33 lost lose VERB cjel-3474 1412 34 economic economic ADJ cjel-3474 1412 35 development development NOUN cjel-3474 1412 36 value value NOUN cjel-3474 1412 37 — — PUNCT cjel-3474 1412 38 is be AUX cjel-3474 1412 39 erroneous erroneous ADJ cjel-3474 1412 40 . . PUNCT cjel-3474 1413 1 use use NOUN cjel-3474 1413 2 of of ADP cjel-3474 1413 3 such such DET cjel-3474 1413 4 an an DET cjel-3474 1413 5 erroneous erroneous ADJ cjel-3474 1413 6 measure measure NOUN cjel-3474 1413 7 obscures obscure VERB cjel-3474 1413 8 the the DET cjel-3474 1413 9 conservation conservation NOUN cjel-3474 1413 10 benefits benefit NOUN cjel-3474 1413 11 of of ADP cjel-3474 1413 12 the the DET cjel-3474 1413 13 program program NOUN cjel-3474 1413 14 by by ADP cjel-3474 1413 15 focusing focus VERB cjel-3474 1413 16 attention attention NOUN cjel-3474 1413 17 and and CCONJ cjel-3474 1413 18 resources resource NOUN cjel-3474 1413 19 on on ADP cjel-3474 1413 20 divining divine VERB cjel-3474 1413 21 a a DET cjel-3474 1413 22 largely largely ADV cjel-3474 1413 23 extraneous extraneous ADJ cjel-3474 1413 24 and and CCONJ cjel-3474 1413 25 unhelpful unhelpful ADJ cjel-3474 1413 26 number number NOUN cjel-3474 1413 27 . . PUNCT cjel-3474 1414 1 further far ADV cjel-3474 1414 2 , , PUNCT cjel-3474 1414 3 to to ADP cjel-3474 1414 4 a a DET cjel-3474 1414 5 considerable considerable ADJ cjel-3474 1414 6 extent extent NOUN cjel-3474 1414 7 , , PUNCT cjel-3474 1414 8 the the DET cjel-3474 1414 9 easement easement ADJ cjel-3474 1414 10 program program NOUN cjel-3474 1414 11 is be AUX cjel-3474 1414 12 reflexively reflexively ADV cjel-3474 1414 13 justified justify VERB cjel-3474 1414 14 and and CCONJ cjel-3474 1414 15 understood understand VERB cjel-3474 1414 16 based base VERB cjel-3474 1414 17 on on ADP cjel-3474 1414 18 this this DET cjel-3474 1414 19 false false ADJ cjel-3474 1414 20 m m NOUN cjel-3474 1414 21 ogram ogram NOUN cjel-3474 1414 22 . . PUNCT cjel-3474 1415 1 this this DET cjel-3474 1415 2 article article NOUN cjel-3474 1415 3 has have AUX cjel-3474 1415 4 argued argue VERB cjel-3474 1415 5 that that SCONJ cjel-3474 1415 6 , , PUNCT cjel-3474 1415 7 in in ADP cjel-3474 1415 8 theory theory NOUN cjel-3474 1415 9 , , PUNCT cjel-3474 1415 10 the the DET cjel-3474 1415 11 measure measure NOUN cjel-3474 1415 12 for for ADP cjel-3474 1415 13 the the DET cjel-3474 1415 14 tax tax NOUN cjel-3474 1415 15 benefit benefit NOUN cjel-3474 1415 16 should should AUX cjel-3474 1415 17 be be AUX cjel-3474 1415 18 changed change VERB cjel-3474 1415 19 to to ADP cjel-3474 1415 20 one one NUM cjel-3474 1415 21 that that PRON cjel-3474 1415 22 better well ADV cjel-3474 1415 23 approximates approximate VERB cjel-3474 1415 24 conservation conservation NOUN cjel-3474 1415 25 value value NOUN cjel-3474 1415 26 . . PUNCT cjel-3474 1416 1 this this PRON cjel-3474 1416 2 would would AUX cjel-3474 1416 3 help help VERB cjel-3474 1416 4 ensure ensure VERB cjel-3474 1416 5 that that SCONJ cjel-3474 1416 6 the the DET cjel-3474 1416 7 program program NOUN cjel-3474 1416 8 is be AUX cjel-3474 1416 9 efficient efficient ADJ cjel-3474 1416 10 , , PUNCT cjel-3474 1416 11 in in ADP cjel-3474 1416 12 the the DET cjel-3474 1416 13 ogram ogram NOUN cjel-3474 1416 14 costs cost NOUN cjel-3474 1416 15 . . PUNCT cjel-3474 1417 1 however however ADV cjel-3474 1417 2 , , PUNCT cjel-3474 1417 3 the the DET cjel-3474 1417 4 theory theory NOUN cjel-3474 1417 5 must must AUX cjel-3474 1417 6 account account VERB cjel-3474 1417 7 for for ADP cjel-3474 1417 8 the the DET cjel-3474 1417 9 fact fact NOUN cjel-3474 1417 10 that that SCONJ cjel-3474 1417 11 conservation conservation NOUN cjel-3474 1417 12 value value NOUN cjel-3474 1417 13 is be AUX cjel-3474 1417 14 not not PART cjel-3474 1417 15 , , PUNCT cjel-3474 1417 16 at at ADP cjel-3474 1417 17 least least ADJ cjel-3474 1417 18 not not PART cjel-3474 1417 19 yet yet ADV cjel-3474 1417 20 , , PUNCT cjel-3474 1417 21 readily readily ADV cjel-3474 1417 22 susceptible susceptible ADJ cjel-3474 1417 23 to to ADP cjel-3474 1417 24 quantification quantification NOUN cjel-3474 1417 25 for for ADP cjel-3474 1417 26 tax tax NOUN cjel-3474 1417 27 purposes purpose NOUN cjel-3474 1417 28 . . PUNCT cjel-3474 1418 1 accordingly accordingly ADV cjel-3474 1418 2 , , PUNCT cjel-3474 1418 3 this this DET cjel-3474 1418 4 article article NOUN cjel-3474 1418 5 has have AUX cjel-3474 1418 6 also also ADV cjel-3474 1418 7 argued argue VERB cjel-3474 1418 8 that that SCONJ cjel-3474 1418 9 a a DET cjel-3474 1418 10 second second ADV cjel-3474 1418 11 - - PUNCT cjel-3474 1418 12 best good ADJ cjel-3474 1418 13 approach approach NOUN cjel-3474 1418 14 would would AUX cjel-3474 1418 15 be be AUX cjel-3474 1418 16 to to PART cjel-3474 1418 17 change change VERB cjel-3474 1418 18 the the DET cjel-3474 1418 19 measure measure NOUN cjel-3474 1418 20 of of ADP cjel-3474 1418 21 the the DET cjel-3474 1418 22 tax tax NOUN cjel-3474 1418 23 benefit benefit NOUN cjel-3474 1418 24 to to ADP cjel-3474 1418 25 a a DET cjel-3474 1418 26 more more ADV cjel-3474 1418 27 objective objective ADJ cjel-3474 1418 28 number number NOUN cjel-3474 1418 29 — — PUNCT cjel-3474 1418 30 the the DET cjel-3474 1418 31 fair fair ADJ cjel-3474 1418 32 market market NOUN cjel-3474 1418 33 value value NOUN cjel-3474 1418 34 of of ADP cjel-3474 1418 35 the the DET cjel-3474 1418 36 underlying underlying ADJ cjel-3474 1418 37 fee fee NOUN cjel-3474 1418 38 interest interest NOUN cjel-3474 1418 39 — — PUNCT cjel-3474 1418 40 not not PART cjel-3474 1418 41 only only ADV cjel-3474 1418 42 to to PART cjel-3474 1418 43 provide provide VERB cjel-3474 1418 44 greater great ADJ cjel-3474 1418 45 certainty certainty NOUN cjel-3474 1418 46 , , PUNCT cjel-3474 1418 47 but but CCONJ cjel-3474 1418 48 more more ADV cjel-3474 1418 49 importantly importantly ADV cjel-3474 1418 50 , , PUNCT cjel-3474 1418 51 to to PART cjel-3474 1418 52 shift shift VERB cjel-3474 1418 53 administrative administrative ADJ cjel-3474 1418 54 and and CCONJ cjel-3474 1418 55 legal legal ADJ cjel-3474 1418 56 resources resource NOUN cjel-3474 1418 57 and and CCONJ cjel-3474 1418 58 attention attention NOUN cjel-3474 1418 59 t t PROPN cjel-3474 1418 60 ogram ogram PROPN cjel-3474 1418 61 . . PUNCT cjel-3474 1419 1 finally finally ADV cjel-3474 1419 2 , , PUNCT cjel-3474 1419 3 this this DET cjel-3474 1419 4 article article NOUN cjel-3474 1419 5 has have AUX cjel-3474 1419 6 argued argue VERB cjel-3474 1419 7 that that SCONJ cjel-3474 1419 8 serious serious ADJ cjel-3474 1419 9 consideration consideration NOUN cjel-3474 1419 10 should should AUX cjel-3474 1419 11 be be AUX cjel-3474 1419 12 given give VERB cjel-3474 1419 13 to to ADP cjel-3474 1419 14 converting convert VERB cjel-3474 1419 15 the the DET cjel-3474 1419 16 deduction deduction NOUN cjel-3474 1419 17 to to ADP cjel-3474 1419 18 a a DET cjel-3474 1419 19 credit credit NOUN cjel-3474 1419 20 . . PUNCT cjel-3474 1420 1 this this PRON cjel-3474 1420 2 would would AUX cjel-3474 1420 3 make make VERB cjel-3474 1420 4 the the DET cjel-3474 1420 5 tax tax NOUN cjel-3474 1420 6 benefit benefit NOUN cjel-3474 1420 7 more more ADV cjel-3474 1420 8 equitable equitable ADJ cjel-3474 1420 9 and and CCONJ cjel-3474 1420 10 would would AUX cjel-3474 1420 11 provide provide VERB cjel-3474 1420 12 greater great ADJ cjel-3474 1420 13 flexibility flexibility NOUN cjel-3474 1420 14 by by ADP cjel-3474 1420 15 more more ADV cjel-3474 1420 16 easily easily ADV cjel-3474 1420 17 allowing allow VERB cjel-3474 1420 18 for for ADP cjel-3474 1420 19 different different ADJ cjel-3474 1420 20 levels level NOUN cjel-3474 1420 21 of of ADP cjel-3474 1420 22 tax tax NOUN cjel-3474 1420 23 benefit benefit NOUN cjel-3474 1420 24 to to PART cjel-3474 1420 25 be be AUX cjel-3474 1420 26 provided provide VERB cjel-3474 1420 27 based base VERB cjel-3474 1420 28 on on ADP cjel-3474 1420 29 satisfaction satisfaction NOUN cjel-3474 1420 30 of of ADP cjel-3474 1420 31 conservation conservation NOUN cjel-3474 1420 32 criteria criterion NOUN cjel-3474 1420 33 , , PUNCT cjel-3474 1420 34 which which PRON cjel-3474 1420 35 could could AUX cjel-3474 1420 36 evolve evolve VERB cjel-3474 1420 37 over over ADP cjel-3474 1420 38 time time NOUN cjel-3474 1420 39 to to PART cjel-3474 1420 40 account account VERB cjel-3474 1420 41 for for ADP cjel-3474 1420 42 society society NOUN cjel-3474 1420 43 ’s ’s PART cjel-3474 1420 44 changing change VERB cjel-3474 1420 45 needs need NOUN cjel-3474 1420 46 . . PUNCT cjel-3474 1421 1 in in ADP cjel-3474 1421 2 any any DET cjel-3474 1421 3 2012 2012 NUM cjel-3474 1421 4 ] ] PUNCT cjel-3474 1421 5 the the DET cjel-3474 1421 6 conservation conservation NOUN cjel-3474 1421 7 easement easement ADJ cjel-3474 1421 8 tax tax NOUN cjel-3474 1421 9 expenditure expenditure NOUN cjel-3474 1421 10 61 61 NUM cjel-3474 1421 11 d d NOUN cjel-3474 1421 12 no no ADV cjel-3474 1421 13 longer long ADV cjel-3474 1421 14 be be AUX cjel-3474 1421 15 defined define VERB cjel-3474 1421 16 by by ADP cjel-3474 1421 17 what what PRON cjel-3474 1421 18 is be AUX cjel-3474 1421 19 lost lose VERB cjel-3474 1421 20 , , PUNCT cjel-3474 1421 21 but but CCONJ cjel-3474 1421 22 rather rather ADV cjel-3474 1421 23 by by ADP cjel-3474 1421 24 what what PRON cjel-3474 1421 25 is be AUX cjel-3474 1421 26 gained gain VERB cjel-3474 1421 27 . . PUNCT cjel-3474 1422 1 event event NOUN cjel-3474 1422 2 , , PUNCT cjel-3474 1422 3 irrespective irrespective ADV cjel-3474 1422 4 of of ADP cjel-3474 1422 5 the the DET cjel-3474 1422 6 details detail NOUN cjel-3474 1422 7 , , PUNCT cjel-3474 1422 8 the the DET cjel-3474 1422 9 conservation conservation NOUN cjel-3474 1422 10 easement easement ADJ cjel-3474 1422 11 tax tax NOUN cjel-3474 1422 12 expenditure expenditure NOUN cjel-3474 1422 13 should should AUX cjel-3474 1422 14 be be AUX cjel-3474 1422 15 designed design VERB cjel-3474 1422 16 to to PART cjel-3474 1422 17 promote promote VERB cjel-3474 1422 18 a a DET cjel-3474 1422 19 concept concept NOUN cjel-3474 1422 20 of of ADP cjel-3474 1422 21 conservation conservation NOUN cjel-3474 1422 22 value value NOUN cjel-3474 1422 23 — — PUNCT cjel-3474 1422 24 as as ADP cjel-3474 1422 25 an an DET cjel-3474 1422 26 affirmative affirmative ADJ cjel-3474 1422 27 value value NOUN cjel-3474 1422 28 — — PUNCT cjel-3474 1422 29 that that PRON cjel-3474 1422 30 represents represent VERB cjel-3474 1422 31 the the DET cjel-3474 1422 32 best good ADJ cjel-3474 1422 33 use use NOUN cjel-3474 1422 34 of of ADP cjel-3474 1422 35 the the DET cjel-3474 1422 36 land land NOUN cjel-3474 1422 37 . . PUNCT cjel-3474 1423 1 the the DET cjel-3474 1423 2 value value NOUN cjel-3474 1423 3 of of ADP cjel-3474 1423 4 the the DET cjel-3474 1423 5 tax tax NOUN cjel-3474 1423 6 expenditure expenditure NOUN cjel-3474 1423 7 shoul shoul PROPN